Warner Cable Communications, Inc. v. Limbach

Ralph Winkler, Judge.

Appellant, Warner Cable Communications, Inc., f.k.a. Warner Amex Cable Communications (hereinafter “Warner”), has filed this appeal from a decision and order of the Ohio Board of Tax Appeals (hereinafter “BTA”), dated June 30, 1989, affirming a final order of the Tax Commissioner (hereinafter “appellee”), dated March 25, 1987, imposing a sales and use tax assessment. Warner asserts the following assignments of error:

“I. The Board of Tax Appeals erred in affirming the Tax Commissioner’s assessment of sales and use tax[es] with respect to the transactions at issue which…