# Grabler Manufacturing Co. v. Kosydar

> Ohio Supreme Court · June 27, 1973 · 35 Ohio St. 2d 23

URL: https://www.frixlaw.com/law-library/cases/6755113

## Case

- **Full name:** Grabler Manufacturing Company v. Kosydar, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** June 27, 1973
- **Citations:** 35 Ohio St. 2d 23; 64 Ohio Op. 2d 14; 298 N.E.2d 590; 1973 Ohio LEXIS 310
- **Precedential status:** Published
- **Opinion:** Dissent by Brown
- **Judges:** Brown, Celebrezze, Corrigan, Herbert, Neill, Stern
- **Cited by:** 8 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/6755113

## Opinion text

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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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6755113. Public record. Not legal advice.