Opinion

Grabler Manufacturing Co. v. Kosydar

35 Ohio St. 2d 23
64 Ohio Op. 2d 14
298 N.E.2d 590
1973 Ohio LEXIS 310

Court: Ohio Supreme Court
Filed: Jun 27, 1973
Status: Published
Author: Brown
On the bench: Brown, Celebrezze, Corrigan, Herbert, Neill, Stern
Cited by: 8 cases

The opinion

Paul W. Brown, J.,

dissenting. The decision of the Board of Tax Appeals, that the monies paid as “damages” were amounts contracted for within the term of “price,” as defined in R. C. 5739.01(H), were monies paid in complete performance of a sale, and were subject to the tax, is in my opinion both lawful and reasonable. I would affirm the board in this regard.

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