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· 9/17/1997

State ex rel. Smith v. Saffold

Citations

  • 79 Ohio St. 3d 1502
  • 684 N.E.2d 87
  • 1997 Ohio LEXIS 2481

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • costs capitalized on the books and also on the first return; books later changed at direction of officers and approved by directors; dictum, p. 992, that the taxpayer could have changed its election by a timely amended return
  • costs capitalized on the books and also on the first return; boqks later changed at direction of officers and approved by directors; dictum, p. 992, that the taxpayer could have changed its election by a timely amended return

Source: CourtListener parenthetical corpus (CC0).

Judges: Cook, Douglas, Moyer, Pfeifer, Resniok, Stratton, Sweeney

Read full opinion on CourtListener

Sourced 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.