GENERAL MILLS FUN GROUP, INC. v. LINDLEY

No. 81-1943.

1 Ohio St. 3d 27 (1982)

GENERAL MILLS FUN GROUP, INC., KENNER PRODUCTS DIV., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 14, 1982.


Attorney(s) appearing for the Case

Messrs. Postlewaite, O'Brien & Mason and Mr. William N. Postlewaite, for appellant.

Mr. William J. Brown, attorney general, and Ms. Barbara E. Vest, for appellee.


KRUPANSKY, J.

The two issues presented in this appeal are as follows: First, whether appellant's transfer of the artwork, color separations and sculptures to outside suppliers constituted a "resale" of those items so as to exempt appellant from sales and use tax pursuant to R.C. 5739.01(E)(1) and 5741.02(C)(2).

Second, whether the Board of Tax Appeals reasonably concluded the evidence was insufficient to establish that certain materials purchased by appellant...

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