Barry Equipment Co. v. Limbach

For the reasons stated in Justice Locher’s well-reasoned dissent, in which I concurred, in Columbus Equipment Co. v. Limbach (1988), 38 Ohio St. 3d 62, 526 N.E. 2d 294, I would in this case reverse the decision of the BTA on the appeal. I would affirm the decision of the BTA on the cross-appeal.