GRABLER MFG. CO. v. KOSYDAR

No. 73-38.

35 Ohio St. 2d 23 (1973)

GRABLER MANUFACTURING COMPANY, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 27, 1973.


Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman, Mr. C. Emory Glander and Mr. James H. Ledman, for appellant.

Mr. William J. Brown, attorney general, Mr. Dwight C. Pettay, Jr., and Mr. John C. Duffy, Jr., for appellee.


WILLIAM B. BROWN, J.

Two questions are presented in this case: (1) Are the monies paid by Grabler as deficiencies pursuant to the lease agreement excepted from sales and use taxes? (2) What was the effective date of the repeal of the use-on-use exception?

Grabler paid to Commercial $8,314,711 in deficiency payments for two sales of equipment pursuant to their lease agreement. Appellant contends that these monies were paid as liquidated damages for breach of...

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