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GOCHNEAUR v. KOSYDAR

No. 75-395.

46 Ohio St. 2d 59 (1976)

GOCHNEAUR, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE,

Supreme Court of Ohio.

Decided April 28, 1976.

Attorney(s) appearing for the Case

Messrs. Hahn, Loeser, Freedheim, Dean & Wellman and Mr. Randall D. Luke, for appellant.

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

Per Curiam.

Appellant's argument1 is basically a reiteration of his "position" before the board, that his horses are not subject to the Ohio use tax because (1) they are in the exclusive federal realm of interstate commerce2 and (2) they qualify for an "agricultural exemption."

This record adequately supports the existence of a "taxable moment"...

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