BEATRICE FOODS CO., INC. v. LINDLEY

No. 81-1143.

70 Ohio St. 2d 29 (1982)

BEATRICE FOODS CO., INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 28, 1982.


Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman and Mr. James H. Ledman, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.


Per Curiam.

Appellant argues that the equipment it leases from Rental is used in an integrated system of interstate commerce and is not subject to Ohio use tax pursuant to R. C. 5741.02(C)(3) and Section 8, Article I of the United States Constitution.

R. C. 5741.02(C) provides, in part:

"The tax does not apply to the storage, use, or consumption in this state of the following described tangible personal property, nor to the storage, use, or...

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