Lindner Bros. v. Kosydar

These cases are appeals from decisions of the Board of Tax Appeals affirming a sales and use tax assessment levied against Lindner Brothers, Inc,, d. b. a. United Dairy Farmers, and a sales tax assessment levied against American Financial Leasing & Services Co.

A thorough review of the records herein reveals that the activities involved here (primarily integrated data processing services and programming) are substantially identical to the activities considered by this court in Citizens Financial Corp. v. Kosydar (1975), 43 Ohio St. 2d 148, 331 N. E. 2d 435.

As such, the decisions of the Board…