BECKETT v. TAX COMMR.

Nos. 219, 220, 221 and 222.

7 Ohio App. 2d 181 (1965)

BECKETT ET AL., APPELLANTS, v. TAX COMMR. OF OHIO, APPELLEE. (Four cases.)

Court of Appeals of Ohio, Clinton County.

Decided December 27, 1965.


Attorney(s) appearing for the Case

Mr. John J. Kelley, Jr., for appellants.

Mr. William B. Saxbe, attorney general, and Mr. Thomas J. Moyer, for appellee.


HOVER, J.

This appeal on questions of law from a decision of the Board of Tax Appeals involves four separate appeals which were consolidated for hearing, cases Nos. 219, 220, 221 and 222 of Clinton County, for the reason that they all involve identical facts and circumstances arising out of the question of whether a certain contract is taxable as any "other taxable intangible" or "other intangible property," as those terms are used in Sections 5701.09 and 5709.02...

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