Cincinnati Fed. S. & L. Co. v. McClain (Slip Opinion)
Citations
- 196 N.E.3d 799
- 168 Ohio St. 3d 123
- 2022 Ohio 725
Syllabus
Taxation—A transaction is taxable only when the consumer's true object is to obtain the work performed by computer systems rather than to obtain personal and professional services that are coupled with the work that is performed by computer systems—Decision affirmed in part and vacated in part, and cause remanded.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding police officer’s comments were not interrogation because they were not “anything other than a response to the defendant’s concerns”
- “the admissibility of statements obtained after an invocation of that right depends on whether the person’s right to cut off questioning was ‘scrupulously honored’ ”
- no functional equivalent of interrogation where police merely aware of possibility suspect may make incriminating statement
- police officer’s intent in asking the questions relevant to determining whether questions reasonably likely to elicit an incriminating statement
- “[t]he ‘ “functional equivalence” test does not turn on the subjective intent of the particular police officer’ ”
- “the mere fact that a police officer may be aware that there is a ‘possibility’ that a suspect may make an incriminating statement is insufficient to establish the functional equivalent of interrogation”
Source: CourtListener parenthetical corpus (CC0).
Judges: Per Curiam
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.