Legal Opinion

Internatl. Thomson Publishing, Inc. v. Tracy

Ohio Supreme Court

Decided September 24, 1997No. 1996-2153Published

1Opinion of the Court

[This opinion has been published in Ohio Official Reports at 79 Ohio St.3d 415.] INTERNATIONAL THOMSON PUBLISHING, INC., D.B.A. SOUTH-WESTERN PUBLISHING COMPANY, APPELLANT, V. TRACY, TAX COMMR., APPELLEE. [Cite as Internatl. Thomson Publishing, Inc. v. Tracy,

1997-Ohio-138.] Taxation—Use tax on free textbooks sent to out-of-state teachers and professors for examination—Taxable “use,” when. (No. 96-2153—Submitted April 23, 1997—Decided September 24, 1997.) APPEAL from the Board of Tax Appeals, Nos. 94-T-1078 and 94-T-1079. __________________ {¶ 1} International Thomson Publishing, Inc., d.b.a.…

2Cases cited9 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
  3. D. H. Holmes Co., Ltd. v. McNamaraSupreme Court of the United States · 1988
  4. Norandex, Inc. v. LimbachOhio Supreme Court · 1994
  5. Woman's International Bowling Congress, Inc. v. PorterfieldOhio Supreme Court · 1971

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