Case Name: HELLER et al v. TAYLOR
Court: Ohio Court of Appeals
Jurisdiction: Ohio
Decision Date: 1924-04-14
Citations: 2 Ohio Law Abs. 363
Docket Number: No. 767
Parties: HELLER et al v. TAYLOR
Judges: 
Reporter: The Ohio Law Abstract
Volume: 2
Pages: 363–364

Head Matter:
No. 344
HELLER et al v. TAYLOR
Ohio Appeals, 9th Dist., Wayne County
No. 767.
April 14, 1924
1158. TAXES — Non-taxable government bonds not subject to tax where investment is made in good faith, although only a few days before tax period arrived..

Opinion:
PARDEE, J.
Epitomized Opinion
Published Only in Ohio Law Abstract
Taylor' filed a petition in Wayne County Common Pleas to enjoin the county auditor and county treasurer from demanding and collecting from him $139.66, or any part thereof as taxes on $7,890. Plaintiff claimed that oi the 3rd of April, 1923, a certain mortgage note, amounting with interest to about $8,010 was paid him and on said date he invested .ill of said amount in non-taxable U. S. government bonds. He also claimed that he did not make this conversion for the purpose of evading the payment of taxes, but purchased said bonds for a permanent investment. A demjur-rer was filed to plaintiff's petition, which was overruled. The county officials prosecuted error. In sustaining the judgment of the lower court, the Court of Appeals held:
Attorneys — Jos. O. Fritz, for Heller; et al; John C. McClaran, for Taylor; both of Wooster.
1. As the demurrer admitted that the county officials were attempting to assess taxes on money invested in government bonds, which the payer owned on April 8th, the demurrer was properly overruled as an attempt to collect taxes under these circumstances was contrary to law.