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STATE, DEPT. OF TAXATION v. CEMETERY MANAGEMENT SERVICE CO. OF PA

No. 80AP-640.

2 Ohio App. 3d 115 (1981)

THE STATE OF OHIO, DEPT. OF TAXATION, APPELLEE, v. CEMETERY MANAGEMENT SERVICE CO. OF PENNSYLVANIA ET AL., APPELLEES; WILSON ET AL., APPELLANTS.

Court of Appeals of Ohio, Franklin County.

Decided June 18, 1981.

Attorney(s) appearing for the Case

Mr. Dale R. England, Jr., for Dept. of Taxation.

Messrs. Graham, Dutro & Nemeth and Mr. H. C. Dutro, Jr., for Cemetery Mgmt. Service of Pa. et al.

Mr. Rockford H. Richardson, for Wilson et al.

MOYER, J.

This matter is before us on appeal from a judgment of the Court of Common Pleas of Franklin County, granting summary judgment in favor of third-party plaintiffs/third-party defendants.

This action is the third suit involving the parties herein. On May 30, 1974, third-party defendants/third-party plaintiffs A. B. Wilson, Ruth Wilson and Ruth Ann Wilson (Wilsons), brought suit in Perry County, Ohio against...

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