ROBERTS, INC. v. KOSYDAR

No. 74-1008.

42 Ohio St. 2d 495 (1975)

ROBERTS & SONS, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 25, 1975.


Attorney(s) appearing for the Case

Messrs. Imfeld, Imfeld & Imfeld and Mr. Clem F. Imfeld, Jr., for appellant.

Mr. William J. Brown, attorney general, and Ms. J. Elaine Bialczak, for appellee.


Per Curiam.

The sole issue before this court is whether there was any "consideration" or "price" paid by the corporation for the vehicles.

A transfer of tangible personal property from one entity to another is not a "sale" unless there is a "consideration" or "price." See Kloepfers v. Peck (1953), 158 Ohio St. 577, 110 N.E.2d 560, paragraph one of the syllabus. There is nothing in the record in this...

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