OHIO EX REL. KING
v.
SHANNON, PRESIDING JUDGE, MUNICIPAL COURT OF CINCINNATI, OHIO

U.S. | 1960-11-07
No. 363
364 U.S. 337 Supreme Court of the United States (1960) Positive Treatment
Cited by 2 cases
Per_curiam
Per Curiam.

Per Curiam.

The appeal herein is dismissed for the reason that the judgment of the Supreme Court of the State of Ohio, sought here to be reviewed, is based upon a nonfederal ground adequate to support it.

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  • Trinova Corp. v. Mich. Dep't of Treas., 498 U.S. 358 (U.S. 1991)
    …102 N. W. 2d 552, 555-556 (1960) (Ohio corporation had nominal Michigan property and payroll, but substantial Michigan sales). We dismissed an appeal of the judgment in Armco for want of a substantial federal question. Armco Steel Corp. v. Michigan, 364 U. S. 337 (1960). The arguments in that case focused on whether the BAT was best characterized as a tax on income or a tax on gross receipts, with the concern that under our jurisprudence of the time a “direct” tax on gross receipts from interstate commerce w…

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