451 N.E.2d 768 (Ohio 1983), 82-1665, Craftsman Type, Inc. v. Lindley

Citation: 451 N.E.2d 768, 6 Ohio St.3d 82

Opinion Judge: LOCHER, J.

Party Name: CRAFTSMAN TYPE, INC., Appellant, v. LINDLEY, Tax Commr., Appellee.

Attorney: Cross & Turner and Emerson R. Keck, Dayton, for appellant. Reliance solely upon the principle of expressio unius est exclusio alterius in construing R.C. 5739.01(B) is insufficient to overcome the presumption of taxability embodied in R.C. 5739.02 and shield a transaction from imposition of sales...

Judge Panel: CELEBREZZE, C.J., and WILLIAM B. BROWN, SWEENEY and CLIFFORD F. BROWN, JJ., concur. HOLMES and JAMES P. CELEBREZZE, JJ., dissent.

Case Date: July 27, 1983

Court: Ohio Supreme Court

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Ohio - 101 N.E.2d 1 (Ohio App. 1 Dist. 1951), McNees v. Cincinnati St. Ry. Co.
Ohio - 105 N.E.2d 648 (Ohio 1952), 32867, National Tube Co. v. Glander
Ohio - 120 N.E.2d 310 (Ohio 1954), 33833, Queen City Valves v. Peck
Ohio - 310 N.E.2d 249 (Ohio 1974), 73-582, Union Metal Mfg. Co. v. Kosydar
Ohio - 340 N.E.2d 408 (Ohio 1976), 75-219, Co-operative Pure Milk Ass'n, Inc. v. Kosydar

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