421 N.E.2d 525 (Ohio 1981), 80-1559, Dun & Bradstreet, Inc. v. Lindley

Citation: 421 N.E.2d 525, 66 Ohio St.2d 295

Opinion Judge: POTTER, Justice. PORTER, J.

Party Name: DUN & BRADSTREET, INC., Appellee, v. LINDLEY, Tax Commr., Appellant.

Attorney: Stanley J. Bowers and Judy Nicely, Akron, for appellee. The purchase of a commercial credit rating service is a personal service transaction involving the transfer of tangible personal property as an inconsequential element for which no separate charges are made, and is therefore excepted from us...

Judge Panel: CELEBREZZE, C. J., and WILLIAM B. BROWN, WHITESIDE, LOCHER, HOLMES and CLIFFORD F. BROWN, JJ., concur.

Case Date: Wednesday June 03, 1981

Court: Ohio Supreme Court