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C & D TRUCK & EQUIP. SERV., INC. v. TRACY

Nos. 69911 and 69912.

113 Ohio App.3d 556 (1996)

C & D TRUCK & EQUIPMENT SERVICES, INC. et al., Appellant, v. TRACY, TAX COMMR., Appellee. and AGA GAS, INC., Appellant, v. TRACY, TAX COMMR., Appellee.

Court of Appeals of Ohio, Eighth District, Cuyahoga County.

Decided August 19, 1996.

Attorney(s) appearing for the Case

Michael L. Thal, for appellants.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

DAVID T. MATIA, Judge.

AGA Gas, Inc., C & D Truck Equipment Services, Inc., and Kronheim's Furniture Inc., appellants, appeal the decision and order of the Board of Tax Appeals affirming the decision of Roger W. Tracy, Tax Commissioner of Ohio, appellee. This decision denied a sales tax refund for truck repair costs. This court, finding no error, affirms the decision of the Board of Tax Appeals.

AGA Gas, Inc. ("AGA") produced and sold various types of...

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