CASTLE AVIATION, INC. v. WILKINS

No. 2005-0304.

109 Ohio St.3d 290 (2006)

2006-Ohio-2420

CASTLE AVIATION, INC., APPELLANT AND CROSS-APPELLEE, v. WILKINS, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided May 31, 2006.


Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs, L.L.P., Steven A. Dimengo and David W. Hilkert, for appellant and cross-appellee.

Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee and cross-appellant.


ALICE ROBIE RESNICK, J.

{¶ 1} The Tax Commissioner has assessed a use tax against purchases of fuel, aircraft leases, maps, supplies, parts, repairs, and publications made by appellant and cross-appellee, Castle Aviation, Inc. ("Castle"), for the time period January 1, 1996, through December 31, 1999. Castle contends that its operations qualify it as a public utility and, therefore, that...

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