PI IN THE SKY, L.L.C. v. TESTA

No. 2017-0236.

119 N.E.3d 417 (2018)

155 Ohio St.3d 113

2018-Ohio-4812

PI IN THE SKY, L.L.C., Appellant, v. TESTA, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided December 7, 2018.


Attorney(s) appearing for the Case

Advocate Consulting Legal Group, P.L.L.C., and Letisha D. Bivins ; and The Honerlaw Firm, L.L.C., and Joseph Honerlaw , for appellant.

Michael DeWine , Attorney General, and Daniel G. Kim and Daniel W. Fausey , Assistant Attorneys General, for appellee.


{¶ 1} Appellant, Pi In The Sky, L.L.C., purchased an aircraft without paying sales or use tax on it and then leased it to its sole corporate member. When appellee, tax commissioner, assessed use tax against Pi In The Sky for the purchase, Pi In The Sky asserted that its act of leasing the aircraft for consideration constituted...

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