Citation Codes Equivalent Citations citation codes Docket Number No. 430. Attorney(S) Robert L. Barton, Joseph B. DeVennish Joseph R. Hague for William B. Saxbe, Attorney General of Ohio, Daronne R. Tate, Assistant Attorney General, for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. CERTIFIED CREDIT CORP. v. BOWERS, TAX COMMISSIONER OF OHIO. Appeal dismissed for want of a substantial federal question. Reported below: 174 Ohio St. 239, 188 N.E.2d 594. PER CURIAM. The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question.