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AMERICAN DISTRICT TELEGRAPH CO. v. PORTERFIELD, TAX COMMR.

Nos. 41402 and 41403.

15 Ohio St. 2d 92 (1968)

AMERICAN DISTRICT TELEGRAPH CO. ET AL., APPELLEES AND CROSS-APPELLANTS, v. PORTERFIELD, TAX COMMR., APPELLANT AND CROSS-APPELLEE. MORSE SIGNAL DEVICES, INC., APPELLEE AND CROSS-APPELLANT, v. DONAHUE, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided June 26, 1968.

Attorney(s) appearing for the Case

Messrs. Burke, Haber & Berick, Mr. Marvin S. Zelman, Mr. Bruce J. Bettigole, Messrs. Weston, Hurd, Fallon, Sullivan & Paisley, Mr. G. David Bluhm, Mr. Thomas F. Sexton, Messrs. Kahn, Kleinman, Yanowitz & Annan, Mr. Bennet Kleinman and Mr. Robert G. Markey, for appellees and cross-appellants.

Mr. William B. Saxbe, attorney general, and Mr. Jon A. Ziegler, for appellant and cross-appellee.

Per Curiam.

The pertinent part of Section 5739.01(B), Revised Code, provides:

"`Sale' and `selling' include all transactions by which * * * possession * * * of tangible personal property, is or is to be transferred * * * `sale' and `selling' do not include * * * personal service transactions which involve the transfer of tangible personal property as an inconsequential element, for which no separate charges are made."

The Tax Commissioner contends...

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