RANDALL PARK JOCKEY CLUB, INC. v. PECK

No. 33902.

162 Ohio St. 245 (1954)

RANDALL PARK JOCKEY CLUB, INC., APPELLANT, v. PECK, TAX COMMR. (BOWERS, SUCCESSOR TAX COMMR.), APPELLEE.

Supreme Court of Ohio.

Decided November 24, 1954.


Attorney(s) appearing for the Case

Mr. Morton M. Stotter, for appellant.

Mr. C. William O'Neill, attorney general, Mr. W. E. Herron and Mr. Ralph N. Mahaffey, for appellee.


HART, J.

The single issue here involved is whether there was leased or sold to appellant certain pari-mutuel equipment or whether, in relation to such equipment, a service was rendered by the owner thereof.

Section 5546-1, General Code (Section 5739.01, Revised Code), provides that a "sale" includes "all transactions whereby title or possession, or both, of tangible personal property, is or is to be transferred, or a license to use or consume tangible personal...

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