DEWITT-JENKINS REALTY CO. v. GLANDER

Nos. 32639, 32640 and 32641.

156 Ohio St. 339 (1951)

DEWITT-JENKINS REALTY CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. BAUMAN, APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE M. W. DEWITT CONSTRUCTION CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 5, 1951.


Attorney(s) appearing for the Case

Messrs. Schnee & Belden, for appellants.

Mr. C. William O'Neill, attorney general, and Mr. Thomas R. Lloyd, for appellee.


MATTHIAS, J.

These three cases present the same question. Each of the appellants was an authorized dealer under contract with Gunnison Homes, Inc., a corporation, located at New Albany, Indiana, engaged in the business of manufacturing and selling prefabricated houses. Its product is known as a "Gunnison Home Package" which consists of a dwelling constructed mostly of plywood with optional features, which may or may not be made of plywood, and with trimmings such...

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