Ohio Supreme Court, 1976

Lindner Bros. v. Kosydar

Ohio Supreme Court · Decided May 5, 1976 · Brown, Celebrezze, Corp, Corrigan, Herbert, Kosydar, Neill, Ohio, Opinions, Stated, Stern

46 Ohio St. 2d 162; 346 N.E.2d 690; 75 Ohio Op. 2d 204; 1976 Ohio LEXIS 610

Cases that cite this one

8 later published cases cite this decision.

Consolidated Freightways Corp. v. State, Department of Revenue & Taxation (Idaho 1987)
Athens v. McClain (Slip Opinion) (Ohio 2020)
Compuserve, Inc. v. Lindley (Ohio Ct. App. 1987)
Educational Computer Software, Inc. v. Baldwin (New Jersey Tax Court 1986)
Spencer Gifts, Inc. v. Taxation Div. Director (New Jersey Tax Court 1981)
Miami Citizens National Bank & Trust Co. v. Lindley (Ohio 1977)
Credit Bureau of Miami County, Inc. v. Collins (Ohio 1977)
Fliteways, Inc. v. Lindley (Ohio 1981)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

These cases are appeals from decisions of the Board of Tax Appeals affirming a sales and use tax assessment levied against Lindner Brothers, Inc,, d. b. a. United Dairy Farmers, and a sales tax assessment levied against American Financial Leasing & Services Co.

A thorough review of the records herein reveals that the activities involved here (primarily integrated data processing services and programming) are substantially identical to the activities considered by this court in Citizens Financial Corp. v. Kosydar (1975), 43 Ohio St. 2d 148, 331 N. E. 2d 435.

As such, the decisions of the Board of Tax Appeals in these cases are affirmed. Citizens Financial Corp. v. Kosydar, supra; Federated Department Stores v. Kosydar (1976), 45 Ohio St. 2d 1, 340 N. E. 2d 840; Accountant’s Computer Services v. Kosydar (1973), 35 Ohio St. 2d 120, 298 N. E. 2d 519.

Decisions affirmed.

O’Neill, C. J., Herbert, Corrigan, Stern and Celebrezze, JJ., concur. William B. Brown, J., dissents for the reasons stated by Justice Paul W. Brown, in his dissenting opinion in Citizens Financial Corp. v. Kosydar (1975), 43 Ohio St. 2d 148 at 151. Paul W. Brown, J., dissents for the reasons stated in his dissenting opinions in United States Shoe Corp. v. Kosydar (1975), 41 Ohio St. 2d 68 at 77, and Citizens Financial Corp. v. Kosydar (1975), 43 Ohio. St. 2d 148 at 151.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.