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STATE EX REL. KITCHEN v. CHRISTMAN

No. 71-474.

31 Ohio St. 2d 64 (1972)

THE STATE, EX REL. KITCHEN, DIR. OF LAW, CITY OF NORTH OLMSTED, OHIO, APPELLEE, v. CHRISTMAN, MAYOR, CITY OF NORTH OLMSTED, OHIO, APPELLANT.

Supreme Court of Ohio.

Decided July 12, 1972.

Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey and Mr. Daniel J. O'Loughlin, for appellee.

Mr. Frank H. Lord, for appellant.

O'NEILL, C. J.

At the outset, it should be emphasized that this court examines this transaction, not for what it purports to be, but for what, in essence, it is. In short, this court looks through the form to the substance of the proposed transaction. "To view the matter otherwise would exalt form over substance and impair the integrity of our constitutional government. State, ex rel. Nevada Building Authority,

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