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DENIS COPY CO. v. LIMBACH

Nos. 59598 and 59599.

76 Ohio App.3d 768 (1992)

DENIS COPY CO., Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Cuyahoga County.

Decided January 6, 1992.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Roger F. Day, for appellant.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

NAHRA, Presiding Judge.

This appeal arises from the decision of the Board of Tax Appeals ("BTA") in which it affirmed the Tax Commissioner's determination that Denis Copy Company, appellant, was required to pay sales tax assessments and penalties of $277,579.41 during the tax period from 1981 through 1985.

Denis Copy Company ("Denis Copy") is a company which, among other activities, owns hundreds of coin-operated...

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