COMPUSERVE, INC. v. LIMBACH

No. 88-250.

44 Ohio St. 3d 147 (1989)

COMPUSERVE, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 26, 1989.


Attorney(s) appearing for the Case

Bricker & Eckler, Edgar L. Lindley and Charles F. Glander, for appellant.

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


The decision of the Board of Tax Appeals is reversed on authority of Storer Communications, Inc. v. Limbach (1988), 37 Ohio St.3d 193, 525 N.E.2d 466.

MOYER, C.J., SWEENEY, HOLMES, WRIGHT, H. BROWN and RESNICK, JJ., concur.

DOUGLAS, J., concurs separately.

DOUGLAS, J., concurring. While I believe that the majority opinion writes R.C. 5733.05(B)(2)(c)(i) out of the statute, I concur on the principle...

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