DRESSER INDUSTRIES, INC. v. LINDLEY

No. 83-1395.

12 Ohio St. 3d 68 (1984)

DRESSER INDUSTRIES, INC., APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 11, 1984.


Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease, Mr. Robert E. Leach and Mr. Raymond D. Anderson, for appellee.

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


Per Curiam.

The issue presented for review is whether Jeffrey's acquisition of property from its subcontractors is exempt from taxation under R.C. 5739.01(E)(1). The Board of Tax Appeals held that such property is tax exempt. For the reasons set forth below, we affirm.

R.C. 5739.01 states in part as follows:

"(E) `Retail sale' and `sales at retail' include all sales except those in which the purpose of the consumer is:

"(1) To resell...

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