¶1concurring. While I am heartened that the majority herein does not attempt to “squeeze” an exception out of R.C. 5739.01 for the taxpayer in this case, it is unfortunate that the majority failed to exercise similar restraint in Procter & Gamble Co. v. Lindley (1985), 17 Ohio St. 3d 71, where it chose instead to “squeeze” an exception out of R.C. 5739.01(E)(1) for the taxpayer therein.
18 Ohio St. 3d 309
Interactive Information Systems, Inc. v. Limbach
Decided July 24, 1985
Ohio Supreme Court · decided 1985-07-24
Relies on Procter & Gamble Co. v. Lindley
Good law ✅— No negative treatment on recordhow we know
Decided 1985-07-24
How this case has been cited
Cited by 11 later decisions — most recently June 2006
11 state decisions
Later decisions citing this case, by decade. The current decade is in progress, and our corpus holds fewer opinions from the most recent years, so the latest bars are undercounted — not a real decline.
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