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KOCH v. KOSYDAR TAX COMMR.

No. 72-333.

32 Ohio St. 2d 74 (1972)

KOCH, D. B. A. PACIFIC INTERNATIONAL, APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 6, 1972.

Attorney(s) appearing for the Case

Messrs. Young & Jones and Mr. Fred E. Jones, for appellee.

Mr. William J. Brown, attorney general, Mrs. Maryann B. Gall and Mr. Will Kuhlmann, for appellant.

STERN, J.

The Board of Tax Appeals, in reversing the assessment order of the Tax Commissioner, relied upon its interpretation of the syllabus in Machinery Moving v. Porterfield (1971), 26 Ohio St.2d 99, which provides:

"The transfer of possession of bins and containers under refuse removal contracts is a personal service transaction, and involves only...

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