Columbus Bar Ass'n v. Hartwell, 539 N.E.2d 608 (Ohio 1989). · Go Syfert
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Columbus Bar Ass'n v. Hartwell, 539 N.E.2d 608 (Ohio 1989). Cases Citing This Book View Copy Cite
64 citation events (28 in the last 25 years) across 7 distinct courts.
Strongest positive: In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST (sd, 1997-02-19)
Treatment trajectory · 1989 → 2026 · click a year to view as-of
1989 2007 2026
Top citers, strongest first. 6 distinct citers. How cited ↗
discussed Cited as authority (rule) In Re the Sales & Use Tax Refund Request of Media One, Inc., License No. 51-0180701-ST (2×)
S.D. · 1997 · confidence medium
However, to the extent that the idea must be communicated through a different medium — e.g., an audio tape, a video tape, or the creative arrangement of ink on paper — tangible personal property is required.”); Emery Indus., Inc. v. Limbach, 43 Ohio St.3d 134 , 539 N.E.2d 608, 613 (1989) (stating that the test of whether an advertising transaction is taxable depends, upon whether the transfer of the property is a "consequential element” of the transaction); cf. Val-Pak of Omaha, Inc. v. Department of Revenue, 249 Neb. 776 , 545 N.W.2d 447, 449-50 (1996) (finding that control over prepa…
discussed Cited as authority (rule) Request of Media One
S.D. · 1997 · confidence medium
However, to the extent that the idea must be communicated through a different medium -- e.g., an audio tape, a video tape, or the creative arrangement of ink on paper -- tangible personal property is required."); Emery Indus., Inc. v. Limbach, 539 NE2d 608, 613 (Ohio 1989) (stating that the test of whether an advertising transaction is taxable depends upon whether the transfer of the property is a "consequential element" of the transaction); cf. Val-Pak of Omaha, Inc. v. Department of Revenue, 545 NW2d 447, 449-50 (Neb 1996) (finding that control over preparation and distribution of direct-mai…
cited Cited "see" Interest of T.J.R.
N.D. · 2002 · signal: see · confidence high
See Emery Indust. v. Limbach , 539 N.E.2d 608, 610-614 (Ohio 1989) (per curiam).
discussed Cited "see" State Ex Rel. Clayburgh v. American West Community Promotions, Inc. (2×)
N.D. · 2002 · signal: see · confidence high
See Emery Indust. v. Limbach, 43 Ohio St.3d 134 , 539 N.E.2d 608, 610-614 (1989) (per curiam).
cited Cited "see" Mark O. Haroldsen, Inc. v. State Tax Commission
Utah · 1990 · signal: see · confidence high
See generally Emery Indus., Inc. v. Limbach, 43 Ohio St.3d 134 , 539 N.E.2d 608 (1989); Hasbro Indus., Inc. v. Norberg, 487 A.2d 124 (R.I.1985).
discussed Cited "see, e.g." City of Boulder v. Leanin' Tree, Inc. (2×)
Colo. · 2003 · signal: see, e.g. · confidence medium
See, e.g., Emery Indust., Inc. v. Limbach, 43 Ohio St.3d 134 , 539 N.E.2d 608, 613 (1989) ("overriding purpose" test); Hasbro Indus., Inc. v. Norberg, 487 A.2d 124, 126 (R.I.1985) ("real object" of the transaction); Quotron Systems, Inc. v. Comptroller of Treasury, 287 Md. 178 , 411 A.2d 439, 443 (1980) ("predominant purpose" test); Bullock v. Statistical Tabulating Corp., 549 S.W.2d 166, 167 (Tex.1977) ("essence-of-the-transaction" test); WTAR Radio-TV Corp. v. Commonwealth, 217 Va. 877, 883 , 234 S.E.2d 245, 249 (1977) ("true object" test).
Retrieving the full opinion text from the archive…
Columbus Bar Association
v.
Hartwell
No. D.D. 87-14.
Ohio Supreme Court.
May 31, 1989.
539 N.E.2d 608
Brown, Douglas, Holmes, Moyer, Resnick, Sweeney, Wright.
Published

On Application for Reinstatement.

The application for reinstatement to the practice of law is granted. Leda M. C. Hartwell is reinstated to the practice of law in the state of Ohio.

(For earlier case, see [1988], 35 Ohio St. 3d 258, 520 N.E. 2d 226.)

Moyer, C.J., Sweeney, Holmes, Douglas, Wright, H. Brown and Resnick, JJ., concur,