Case Name: GUARD. SAV. & TR. CO. v. TEMPLAR MOTOR
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1926-08-29
Citations: 4 Ohio Law Abs. 755
Docket Number: No. 20076
Parties: GUARD. SAV. & TR. CO. v. TEMPLAR MOTOR
Judges: 
Reporter: The Ohio Law Abstract
Volume: 4
Pages: 755–755

Head Matter:
GUARD. SAV. & TR. CO. v. TEMPLAR MOTOR
No. 20076.
Supreme Court
Dock. Aug. 29, 1926;
4 Abs. 606.
Attorneys — Baker, Hostettler & Sidlo, Cleveland, for Bank; C. C. Crabbe, Atty. Gen., and D. E. Green, Columbus, for Company.

Opinion:
The bank contends in the Supreme Court that an insolvent corporation is not subject to franchise tax, during the time it is insolvent and being operated by receivers for benefit of creditors.