# Marc Glassman, Inc. v. Levin

> Ohio Supreme Court · August 5, 2008 · 119 Ohio St. 3d 254

URL: https://www.frixlaw.com/law-library/cases/6792765

## Case

- **Full name:** Marc Glassman, Inc. v. Levin, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** August 5, 2008
- **Citations:** 119 Ohio St. 3d 254; 893 N.E.2d 476
- **Precedential status:** Published
- **Opinion:** Dissent by Pfeifer
- **Judges:** Connor, Cupp, Donnell, Lanzinger, Moyer, Pfeifer, Stratton
- **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/6792765

## Opinion text

Pfeifer, J.,
dissenting.
{¶ 20} The transactions in this case are quite similar to the transactions held taxable in Quotron Sys., Inc. v. Limbach (1992), 62 Ohio St.3d 447 , 584 N.E.2d 658 . The Tax Commissioner concluded that Marc Glassman, Inc.’s “description of the services provided by NDC or Envoy are quite similar to internet access services [which are taxable when used in business], in that NDC and Envoy provided an electronic conduit through which information flowed from computers that they had access to by way of telecommunications equipment.” Nothing in the record convinces me otherwise. I would reverse the judgment of the court of appeals.
Cupp, J., concurs in the foregoing opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6792765. Public record. Not legal advice.