1. Home
  2. Browse Decisions
  3. Ohio
  4. 72 Ohio
  5. 72 Ohio St.3d 222 (1995)
 

AMERESTATE, INC. v. TRACY

No. 94-1426.

72 Ohio St.3d 222 (1995)

AMERESTATE, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 24, 1995.

Attorney(s) appearing for the Case

Keating, Muething & Klekamp, J. Neal Gardner and Paul D. Dorger, for appellant.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.

Per Curiam.

Amerestate claims that its transactions with customers are nontaxable "personal service transactions" under R.C. 5739.01(B), with regard to its Pace real estate reports and other publications, and that the automatic data processing and computer service transactions involving PaceNet are nontaxable transactions under R.C. 5739.01(B) and former 5739.01(Y)(1), now renumbered (Y)(1)(a). The BTA rejected...

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