Citation Codes Equivalent Citations citation codes Docket Number No. 534. Attorney(S) Carlton S. Dargusch Carlton S. Dargusch, Jr. for Mark McElroy, Attorney General of Ohio, Joseph D. Karam Robert J. Kosydar, Assistant Attorneys General, for Judges PER CURIAM. See more information ... Smart Summary Please sign up to generate summary. OPINION S. S. KRESGE CO. v. BOWERS, TAX COMMISSIONER OF OHIO. Appeal dismissed for want of a substantial federal question. Reported below: 170 Ohio St. 405, 166 N.E.2d 139. PER CURIAM. The motion to dismiss is granted and the appeal is dismissed for want of a substantial federal question.