Grabler Manufacturing Co. v. Kosydar

Paul W. Brown, J.,

dissenting. The decision of the Board of Tax Appeals, that the monies paid as “damages” were amounts contracted for within the term of “price,” as defined in R. C. 5739.01(H), were monies paid in complete performance of a sale, and were subject to the tax, is in my opinion both lawful and reasonable. I would affirm the board in this regard.