MANFREDI MOTOR TRANSIT CO. v. LIMBACH

No. 86-1334.

35 Ohio St. 3d 73 (1988)

MANFREDI MOTOR TRANSIT CO., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 3, 1988.


Attorney(s) appearing for the Case

Thompson, Hine & Flory, Paul W. Brown, Stephen L. Buescher and Kent L. Mann, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.


Per Curiam.

In its first proposition of law, appellant challenges the finding of the BTA that appellant was not engaged primarily in rendering a public utility service. The BTA determined that the purchases of items used interchangeably in appellant's public utility service and its non-public utility service were not entitled to an exception. Appellant argues that it was engaged primarily in rendering a public utility service, and that all its purchases of...

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