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KERN v. TRACY

Nos. 94-788 and 94-789.

72 Ohio St.3d 347 (1995)

KERN ET AL., D.B.A CANTERBURY CARE CENTERS MANAGEMENT COMPANY, APPELLANTS, v. TRACY, TAX COMMR., APPELLEE. HEALTH ENTERPRISES OF AMERICA, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 28, 1995.

Attorney(s) appearing for the Case

Geoffrey E. Webster and Norman J. Frankowski II, for appellants.

Betty D. Montgomery, Attorney General, and Thelma Thomas Price, Assistant Attorney General, for appellee.

Per Curiam.

The following issues are presented: (1) Did the BTA err in ruling that appellants had failed to establish the various claimed exemptions? (2) Was the issue of exemption under R.C. 5739.02(B)(14) for the sale of ships or vessels used or to be used principally in interstate commerce properly before this court, in light of the fact that the issue was not included in appellants' notices of appeal to the...

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