VVF Intervest, L.L.C. v. Harris
Citations
- 2025 Ohio 5680
Syllabus
Taxation—Commercial-activity tax (\CAT\)—R.C. 5751.033(E) is constitutional—Situs of gross receipts—Corporation not entitled to refund of CAT it paid on gross receipts it earned when it sold property to a purchaser who had the corporation transport the property to a distribution center in Ohio and then later resold the property and shipped it out of state to fulfill the resale—Board of Tax Appeals' decision reversed.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- rejecting plaintiff’s claim that defendant’s report to police that plaintiff assaulted her did not concern a public issue
Source: CourtListener parenthetical corpus (CC0).
Judges: Shanahan, J.
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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