277 N.E.2d 198 OBERLANDER, D.B.A. GARTH’S AUCTION, APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE. No. 71-75Supreme Court of Ohio. Decided December 22, 1971. Taxation — Sales tax — R.C. 5739.01(C) — “Vendor,” defined — Auctioneer, a vendor, when — Transfer of title or possession of property effected. An auctioneer who effects a transfer of title or […]