EASTERN MACHINERY CO. v. PECK

No. 33403.

160 Ohio St. 144 (1953)

EASTERN MACHINERY CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 8, 1953.


Attorney(s) appearing for the Case

Messrs. Dargusch, Caren, Greek & King, for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Hugh A. Sherer, for appellee.


HART, J.

The question chiefly presented is whether, for the purpose of determining the basis of taxation, the rebuilding of such machine tools constituted manufacturing or repairing. In each of the tax returns in question, Eastern listed all its machine tools on hand during the preceding fiscal years, which had not been rebuilt but were being held for that purpose, at 50 per cent of their true value. It claims that such...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases