G & J PEPSI COLA BOTTLING, INC. v. LIMBACH

No. 88-1702.

48 Ohio St. 3d 31 (1990)

G & J PEPSI COLA BOTTLING, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 10, 1990.


Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, Stephen M. Nechemias and Patrick J. Mitchell, for appellant.

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


DOUGLAS, J.

Initially, it must be noted that appellant claims error regarding a matter which it did not specifically raise in its notice of appeal to the BTA. Appellant claims that certain packaging materials and equipment are exempt from taxation pursuant to Ohio Adm. Code 5703-9-21(E) and R.C. 5739.16(B), as the statutory "packaging exemption" in R.C. 5739.02(B)(15) was suspended during the period of tax assessment. However, since the alleged error has not been...

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