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OsAIR, INC. v. LIMBACH

No. 92-510.

66 Ohio St.3d 504 (1993)

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

Supreme Court of Ohio.

Decided June 23, 1993.

Attorney(s) appearing for the Case

Dworken & Bernstein Co., L.P.A., and Patrick J. Perotti, for appellant.

Lee I. Fisher, Attorney General, and Janyce C. Katz, Assistant Attorney General, for appellee.

Per Curiam.

For the reasons that follow, we affirm the decision of the BTA.

OsAir formerly conducted business under the name of Osborne Brothers Welding Supply, Inc. In Osborne Bros. Welding Supply, Inc. v. Limbach (1988), 40 Ohio St.3d 175, 532 N.E.2d 739, we affirmed the appellate court, which held similar transactions taxable.

The instant appeal...

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