BELL & HOWELL CO. v. LIMBACH

No. 83AP-1219.

19 Ohio App. 3d 77 (1984)

BELL & HOWELL COMPANY, CHARLES E. MERRILL PUBLISHING DIVISION, APPELLANT, v. LIMBACH, TAX COMMISSIONER, APPELLEE.

Court of Appeals of Ohio, Franklin County.

Decided July 10, 1984.


Attorney(s) appearing for the Case

Baker & Hostetler and Kiehner Johnson, for appellant.

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

Stanley J. Bowers, urging reversal for amicus curiae Printing Industry of Ohio.

Gingher & Christensen, Paul R. Gingher and Malcolm L. Miller, urging reversal for amicus curiae Ohio Newspaper Association.


NORRIS, J.

Appellant, Charles E. Merrill Publishing Division ("Merrill"), appeals from an order of the Board of Tax Appeals ("BTA") which affirmed an assessment by the Tax Commissioner of Ohio of sales and use taxes levied upon tangible personal property purchased by Merrill in connection with its business of producing textbooks for sale. The items taxed included typesetting, reproduction proofs, color separations, artwork, photographs, and printing plates. Tax was...

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