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LINDNER BROS. v. KOSYDAR

Nos. 75-1043 and 75-1044.

46 Ohio St. 2d 162 (1976)

LINDNER BROTHERS, INC., D. B. A. UNITED DAIRY FARMERS, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE. AMERICAN FINANCIAL LEASING & SERVICES CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 5, 1976.

Attorney(s) appearing for the Case

Messrs. Keating, Muething & Klekamp, Mr. Joseph P. Rouse and Mr. W. Bruce Lunsford, for appellants.

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

Per Curiam.

These cases are appeals from decisions of the Board of Tax Appeals affirming a sales and use tax assessment levied against Lindner Brothers, Inc., D. B. A. United Dairy Farmers, and a sales tax assessment levied against American Financial Leasing & Services Co.

A thorough review of the records herein reveals that the activities involved here (primarily integrated data processing services...

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