Peerless Elec. Co. v. Bowers
| Decision Date | 19 October 1955 |
| Docket Number | 34348,34347,Nos. 34346,TAYLOR-WINFIELD,34349 and 34350,s. 34346 |
| Citation | 164 Ohio St. 209,129 N.E.2d 467,57 O.O. 411 |
| Parties | , 57 O.O. 411 The PEERLESS ELECTRIC CO., Appellant, v. BOWERS, Tax Com'r, Appellee. TheCORP., Appellant, v. BOWERS, Tax Com'r, Appellee. VAN HUFFEL TUBE CORP., Appellant, v. BOWERS, Tax Com'r, Appellee. The WEAN ENGINEERING CO., Inc., Appellant, v. BOWERS, Tax Com'r, Appellee. WEAN EQUIPMENT CORP., Appellant, v. BOWERS, Tax Com'r, Appellee. |
| Court | Ohio Supreme Court |
Hoppe, Day & Ford, Warren, for appellants.
C. William O'Neill, Atty. Gen., and W. E. Herron, Columbus, for appellee.
Appellants in the above cases filed with the Tax Commissioner their several applications for certificates of abatement of claimed overpayments of franchise taxes for the years variously from 1947 through 1951. The certificates of abatement were requested on the ground that the value of federal securities owned by appellants had been illegally included in the tax base in determining the franchise tax imposed on appellants for the years in question. Appellants base their claims on the decision in the case of Wrenn Paper Co. v. Glander, 156 Ohio St. 583, 103 N.E.2d 756, contending that the same construction of the franchise-tax law should be applied here as was applied in the Wrenn case for the years 1945 through 1950, thus avoiding denying to taxpayers equal protection of the laws. They have abandoned their claims for the year 1951, which year was not involved in that case.
The Tax Commissioner denied the applications on authority of the decision in Fifth Third Union Trust Co. v. Peck, 161 Ohio St. 169, 118 N.E.2d 398, which overruled the Wrenn Paper Co. case, supra.
Upon appeals to the Board of Tax Appeals, the several appeals were consolidated for hearing and the orders of the Tax Commissioner were affirmed.
Appeals from the decision of the Board of Tax Appeals bring the causes to this court for review.
The Board of Tax Appeals was correct in affirming the orders of the Tax Commissioner on authority of the Fifth Third Union Trust Co. case, supra. The equal protection clause of the federal Constitution does not assure uniformity of judicial decisions. The general rule is that a decision of a court of supreme jurisdiction overruling a former decision is retrospective in its operation, and the effect is not that the former was bad law, but that it never was the law. The one general exception to this rule is where contractual rights have arisen or...
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