TAFT, C. J.
Both parties recognize that any tax on tangible personal property can be levied only against the owner (Section 5711.01(B), Revised Code); and that the vendee in possession under a conditional sales contract who is not in default is such an owner. See Estrich, Installment Sales (1926), 470; Singer Sewing Mach. Co. v. Cooper, Treas. (D. C. Ohio, 1920), 263 F., 994; annotation 116 A. L. R., 325.
Certainly, under such an agreement, the...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.