# American District Telegraph Co. v. Porterfield

> Ohio Supreme Court · June 26, 1968 · 15 Ohio St. 2d 92

URL: https://www.frixlaw.com/law-library/cases/6754044

## Case

- **Full name:** American District Telegraph Co., and v. Porterfield, Tax Commr., and Cross-Appellee Morse Signal Devices, Inc., and v. Donahue, Tax Commr., and Cross-Appellee
- **Court:** Ohio Supreme Court
- **Decided:** June 26, 1968
- **Citations:** 15 Ohio St. 2d 92; 44 Ohio Op. 2d 64; 238 N.E.2d 782; 1968 Ohio LEXIS 377
- **Precedential status:** Published
- **Opinion:** Dissent by Taet
- **Judges:** Brown, Herbert, Matthias, Neill, Schneider, Taet, Zimmerman
- **Cited by:** 7 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/6754044

## Opinion text

Taet, C. J.,
dissenting in part. I concur in what is said in the majority opinion with respect to the Central Station contracts being excepted from sales tax.
However, I dissent from that portion of the judgment holding taxable local alarm and direct connect systems. In my opinion, Federal Sign & Signal Corp. v. Bowers, Tax Commr., 172 Ohio St. 161 , requires the conclusion that there was no transfer of possession within the meaning of Section 5739.01(B).

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6754044. Public record. Not legal advice.