# Spring Hill Nurseries, Inc. v. Limbach

> Ohio Court of Appeals · August 7, 1991 · 75 Ohio App. 3d 460

URL: https://www.frixlaw.com/law-library/cases/3695947

## Case

- **Full name:** SPRING HILL NURSERIES, INC., Appellant, v. LIMBACH, Tax Commr., Appellee
- **Court:** Ohio Court of Appeals
- **Decided:** August 7, 1991
- **Citations:** 75 Ohio App. 3d 460; 599 N.E.2d 818; 1991 Ohio App. LEXIS 3803
- **Precedential status:** Published
- **Opinion:** Concurrence by Wolff
- **Judges:** Brogan, Grady, Wolff
- **Cited by:** 0 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3695947

## Opinion text

Wolff, Judge,
concurring separately.
I would overrule the second assignment of error. In my judgment, the board reasonably concluded that the sales occurred when Spring Hill acknowl
*466
edged its customers’ orders. The board could have reasonably determined that mutuality of obligation arose at the time of these occurrences. See R.C. 5739.01(0). I otherwise concur in the majority opinion to the extent that it is not inconsistent with the foregoing, and I concur in the judgment.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3695947. Public record. Not legal advice.