# May Co. v. Lindley

> Ohio Supreme Court · July 7, 1982 · 1 Ohio St. 3d 6

URL: https://www.frixlaw.com/law-library/cases/6757683

## Case

- **Full name:** The May Company v. Lindley, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** July 7, 1982
- **Citations:** 1 Ohio St. 3d 6; 437 N.E.2d 295
- **Precedential status:** Published
- **Opinion:** Dissent by Holmes
- **Judges:** Brown, Celebrezze, Holmes, Krupansky, Locher, Sweeney
- **Cited by:** 5 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/6757683

## Opinion text

Holmes, J.,
dissenting. The personal service rendered here is definitely not inconsequential. To the contrary, the major thing sought by the customer in taking his watch into the May Company is the cleaning and repairing of .such watch in order to *10 restore its timekeeping capabilities. The mere fact that the watch movement of another previously repaired watch is inserted into the case does not render such exchange a sale within the meaning of R.C. 5739.01(B). Legally, no sale was effected for sales tax purposes.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6757683. Public record. Not legal advice.