BUSINESS DATA SERVICES v. KOSYDAR

No. 74-564.

43 Ohio St. 2d 43 (1975)

BUSINESS DATA SERVICES, INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 2, 1975.


Attorney(s) appearing for the Case

Messrs. Beckman, Lavercombe, Fox & Weil, Mr. Vincent Beckman, Mr. Sidney Weil. Jr., and Mr. Warren P. Shepardson, for appellant.

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


O'NEILL, C. J.

The determinative issue presented in this appeal is whether appellant, as lessee of computer equipment owned by a foreign insurance company authorized to do business in Ohio, had the duty to include the equipment in its personal property tax returns. This court holds that, under current law, appellant did not have such a duty. Therefore, the judgment of the Board of Tax Appeals, which affirmed the increased assessments issued by appellee, must be reversed...

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