Compuserve, Inc. v. Limbach

Ohio Supreme Court July 26, 1989

Compuserve, Inc. v. Limbach, 44 Ohio St. 3d 147 (Ohio 1989)

541 N.E.2d 596; 1989 Ohio LEXIS 170

Brown, Douglas, Holmes, Moyer, Resnick, Sweeney, Wright

Opinion of the Court

The decision of the Board of Tax Appeals is reversed on authority of Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.

Moyer, C.J., Sweeney, Holmes, Wright, H. Brown and Resnick, JJ., concur. Douglas, J., concurs separately.

Concurring Opinion

Douglas, J.,

concurring. While I believe that the majority opinion writes R.C. 5733.05(B)(2)(c)(i) out of the statute, I concur on the principle of stare decisis based on Storer Communications, Inc. v. Limbach (1988), 37 Ohio St. 3d 193, 525 N.E. 2d 466.

Reference

Full Case Name: Compuserve, Inc. v. Limbach, Tax Commr.
Cited By: 1 case
Status: Published