AMERICAN AUTOMATIC VENDING CORP. v. PORTERFIELD

No. 69-206.

20 Ohio St. 2d 149 (1969)

AMERICAN AUTOMATIC VENDING CORP., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 23, 1969.


Attorney(s) appearing for the Case

Messrs. Burke, Haber & Berick, Mr. Marvin S. Zelman and Mr. Bruce J. Bettigole, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. Jon A. Ziegler, for appellee.


Per Curiam.

Appellant is engaged in the retail sales of cigarettes, beverages, candy and other products through company-owned and operated vending machines. By lease arrangement, these vending machines are placed on business premises, and the sites upon which they are thus placed are known in the idiom of the vending machine industry as "locations."

Through the years, appellant has acquired the assets of other vending corporations, including tangibles...

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