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KINGS ENTERTAINMENT CO. v. LIMBACH

No. 91-504.

63 Ohio St.3d 369 (1992)

KINGS ENTERTAINMENT COMPANY, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided April 15, 1992.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister and Stephen M. Nechemias, for appellee and cross-appellant.

Lee I. Fisher, Attorney General, Richard C. Farrin and M. Linda Weigand, for appellant and cross-appellee.

Per Curiam.

The Tax Commissioner contends that Teaff v. Hewitt (1853), 1 Ohio St. 511; Zangerle v. Standard Oil Co. (1945), 144 Ohio St. 506, 30 O.O. 151, 60 N.E.2d 52; and subsequent cases are determinative of the issue of whether the disputed purchases are purchases of personal property or real property for tax purposes. These cases require that an improvement benefit the real property rather than the business on the property in order for the...

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