CINCINNATI GOLF MGT. v. TESTA

No. 2010-0896.

132 Ohio St.3d 299 (2012)

2012-Ohio-2846

CINCINNATI GOLF MANAGEMENT, INC. ET AL., Appellants, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided June 27, 2012.


Attorney(s) appearing for the Case

John P. Curp , Cincinnati City Solicitor, and Terrance A. Nestor , Assistant Solicitor, for appellants.

Michael DeWine , Attorney General, and Daniel W. Fausey , Assistant Attorney General, for appellant.


Per Curiam.

{¶ 1} In this case, the appellants, Cincinnati Golf Management, Inc. ("CGMI") and the city of Cincinnati, challenge a consumer's use-tax assessment issued by the tax commissioner against CGMI. The commissioner assessed tax with respect to purchases that the commissioner deemed to be taxable under the sales- and use-tax laws of Ohio. CGMI and the city assert that because CGMI...

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