AIR WAYS, INC., v. BOWERS

No. 8895.

114 Ohio App. 427 (1961)

OHIO VALLEY AIR WAYS, INC., D. B. A. HELICOPTER AIRLIFT, LUNKEN AIRPORT, APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Hamilton County.

Decided October 2, 1961.


Attorney(s) appearing for the Case

Messrs. Dinsmore, Shohl, Barrett, Coates & Deupree, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Dillenschneider, for appellee.


LONG, P. J.

This is an appeal from a decision of the Board of Tax Appeals affirming an order of the Tax Commissioner.

Appellant corporation operated what is known as a Helicopter Airlift Service. Based upon an audit made by the Department of Taxation, appellant was assessed certain assessments for "sales taxes" covering certain periods of time, including certain "use tax" assessments. The assessments were sustained by the Tax Commissioner and, on appeal, he...

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