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3535 SALEM CORP. v. LINDLEY

No. 78-1384.

58 Ohio St. 2d 210 (1979)

3535 SALEM CORP., FKA COLE-LAYER-TRUMBLE CO., APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 23, 1979.

Attorney(s) appearing for the Case

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellant.

Messrs. Turner, Granzow, Spayd & Hollenkamp and Mr. Wayne H. Dawson, for appellee.

Per Curiam.

In reversing the Tax Commissioner's conclusions and finding that the transactions involved here are nontaxable, the Board of Tax Appeals relied upon the "true object" test originally enunciated by this court in Accountant's Computer Services v. Kosydar (1973), 35 Ohio St.2d 120, and as reaffirmed in Miami Citizens National Bank v. Lindley (1977), 50 Ohio...

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