HIGHLIGHTS FOR CHILDREN, INC. v. LINDLEY

No. 85AP-431.

27 Ohio App. 3d 284 (1985)

HIGHLIGHTS FOR CHILDREN, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Franklin County.

Decided December 12, 1985.


Attorney(s) appearing for the Case

Isaac, Brant, Ledman & Becker, James H. Ledman and Dennis R. Newman, for appellant.

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


STRAUSBAUGH, J.

This is an appeal from a decision of the Board of Tax Appeals affirming an assessment, issued by the Tax Commissioner, against defendant-appellant, Highlights for Children, Inc.

Appellant is an Ohio corporation engaged primarily in publishing a magazine entitled "Highlights for Children." Direct mail solicitation is one of the methods used by appellant to market its magazine. During the audit period (1977 to 1979), appellant used a variety...

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