Are the transactions covered by the leases involved here conditional sales, as alleged by Custom Leasing, or are they leases, as determined by the Tax Commissioner and as found by the BTA? For the reasons which follow, we conclude that the transactions are leases, and that Custom Leasing is the "owner" of the leased equipment for personal property tax return purposes.
R.C. 5711.05 provides in...
Let's get started
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.
