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EAST OHIO GAS CO. v. LIMBACH

No. 90-287.

61 Ohio St.3d 363 (1991)

EAST OHIO GAS COMPANY, APPELLEE AND CROSS-APPELLANT, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided August 14, 1991.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellee and cross-appellant.

Lee I. Fisher, Attorney General, and Richard C. Farrin, for appellant and cross-appellee.

I

Per Curiam.

East Ohio in its cross-appeal asserts that the BTA erred in failing to determine whether the purchases of parts and supplies for the purchased and leased motor vehicles were excepted from taxation by R.C. 5739.01(E)(2), as used directly in the rendition of "public utility services" as defined by former R.C. 5739.01(Q), now (P); that the BTA failed to give effect to a stipulation that the numerator of the apportionment fraction used by...

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