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INFORMATICS, INC. v. LINDLEY

No. 85AP-271.

27 Ohio App. 3d 230 (1985)

INFORMATICS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Franklin County.

Decided October 24, 1985.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, Roger F. Day and Maryann B. Gall, for appellant.

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

NORRIS, J.

Informatics, Inc. appeals from a decision of the Board of Tax Appeals, which affirmed an order of the Tax Commissioner finding Informatics liable for use and sales taxes of $154,080.69, on the basis of rental payments made by Informatics pursuant to leases for computer equipment.

The computer equipment was the subject of leases executed by Management Horizons Data Systems ("MHDS") during 1973 and...

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