JENNINGS & CHURELLA CONSTR. CO. v. LINDLEY

No. 82-1481.

10 Ohio St. 3d 67 (1984)

JENNINGS & CHURELLA CONSTRUCTION COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 11, 1984.


Attorney(s) appearing for the Case

Catri, Howells, Kellam & Owens Co., L.P.A., Mr. William W. Owens, Smith & Schnacke Co., L.P.A., and Ms. Maryann B. Gall, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. James C. Sauer, for appellee.


LOCHER, J.

The instant case presents two issues for our consideration: (1) whether appellant taxpayer is liable for use taxes assessed upon the purchase price of bathroom-kitchen modules utilized in appellant's construction of an apartment building, and (2) whether appellee Tax Commissioner abused his discretion in only partially remitting a statutory penalty imposed pursuant to R.C. 5739.13. We find for appellee on...

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