
    No. 968
    GUARD. SAV. & TR. CO. v. TEMPLAR MOTOR
    No. 20076.
    Supreme Court
    On motion to certify.
    Dock. Aug. 29, 1926;
    4 Abs. 606.
    1157. TAXATION — Is insolvent corporation subject to franchise tax during time same is insolvent and being operated by receivers?
    Attorneys — Baker, Hostettler & Sidlo, Cleveland, for Bank; C. C. Crabbe, Atty. Gen., and D. E. Green, Columbus, for Company.
   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.  