Red Head Premium Co. v. Schneider

Ohio Court of Appeals

Red Head Premium Co. v. Schneider

29 Ohio Law Rep. 67

CourtOhio Court of Appeals

DecidedDecember 29, 1964

Docket38638; 38639

StatusPublished

This text of 29 Ohio Law Rep. 67 (Red Head Premium Co. v. Schneider) is published on Counsel Stack Legal Research, covering Ohio Court of Appeals primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Red Head Premium Co. v. Schneider, 29 Ohio Law Rep. 67 (Ohio Ct. App. 1964).

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Opinion

Appeals from the Board of Tax Appeals.

Herbert, Judge.

Where a merchandiser is engaged in the redemption of trading stamps or coupons in exchange for articles of merchandise and publishes a catalog listing numerous articles therein, together with the price of each article in coupons having a value of “one cent or more,” the Tax Com[68]*68missioner, in ascertaining a price base under the provisions of Section 5739.01 et seq. of the Revised Code, for the assessment of sales tax on such sales transactions, may take into consideration the “value” of each such article in coupons or trading stamps as displayed in the merchandisers catalog and convert such value into money.

Decisions affirmed.

Zimmerman, Matthias and O’Neill, JJ., concur. Gibson, J., concurs in the syllabus and judgment. Taft, C. J., and Griffith, J., dissent.

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Appeals from the Board of Tax Appeals.

Herbert, Judge.

Where a merchandiser is engaged in the redemption of trading stamps or coupons in exchange for articles of merchandise and publishes a catalog listing numerous articles therein, together with the price of each article in coupons having a value of “one cent or more,” the Tax Com[68]*68missioner, in ascertaining a price base under the provisions of Section 5739.01 et seq. of the Revised Code, for the assessment of sales tax on such sales transactions, may take into consideration the “value” of each such article in coupons or trading stamps as displayed in the merchandisers catalog and convert such value into money.

Decisions affirmed.

Zimmerman, Matthias and O’Neill, JJ., concur. Gibson, J., concurs in the syllabus and judgment. Taft, C. J., and Griffith, J., dissent.

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Bluebook (online)

29 Ohio Law Rep. 67, Counsel Stack Legal Research, https://law.counselstack.com/opinion/red-head-premium-co-v-schneider-ohioctapp-1964.