269 N.E.2d 418 (Ohio 1971), 70-151, Machinery Moving, Inc. v. Porterfield
Citation:
269 N.E.2d 418, 26 Ohio St.2d 99
Opinion Judge:
MANOS, J., of the Eighth Appellate District, sitting for DUNCAN, J. MANOS, J.
Party Name:
MACHINERY MOVING, INC., d. b. a. Trashtainer Systems, Appellant, v. PORTERFIELD, Tax Commr., Appellee.
Attorney:
Bernard S. Goldfarb, Cleveland, for appellant. The transfer of possession of bins and containers under refuse removal contracts is a personal service transaction, and involves only the transfer of tangible personal property as an inconsequential element, for which no charge is made, and such tran...
Judge Panel:
C. WILLIAM O'NEILL, C. J., and SCHNEIDER, HERBERT, CORRIGAN, STERN and LEACH, JJ., concur.
