1. Home
  2. Browse Decisions
  3. Ohio
  4. 42 Ohio
  5. 42 Ohio St. 2d 29 (1975)
 

AL JOHNSON CONSTRUCTION CO. v. KOSYDAR

Nos. 74-428, 74-429, 74-430 and 74-431.

42 Ohio St. 2d 29 (1975)

AL JOHNSON CONSTRUCTION CO. ET AL., APPELLANTS, v. KOSYDAR, TAX COMMR., APPELLEE. (2 cases) MASSMAN CONSTRUCTION CO. ET AL., APPELLANTS, v. KOSYDAR, TAX COMMR., APPELLEE. (2 cases)

Supreme Court of Ohio.

Decided April 2, 1975.

Attorney(s) appearing for the Case

Messrs. Schottenstein, Garel, Swedlow & Zox, Mr. Jay R. Dingledy and Mr. Harvey Dunn, for appellants.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellee.

I.

CELEBREZZE, J.

The Tax Commissioner assessed the sales and use taxes in question in these cases to each of the individual joint venturers. Appellants argue that since the joint ventures were the consumers liable pursuant to R. C. 5739.13 ("* * * the commissioner may make assessment against either the vendor or the consumer"), only the joint ventures could properly be assessed.

Without entering into an extended discussion of the definitions involved...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases