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GENERAL CIGAR CO. v. PECK

No. 33219.

159 Ohio St. 152 (1953)

GENERAL CIGAR CO., INC., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 18, 1953

Attorney(s) appearing for the Case

Mr. Horace Andrews, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Everett H. Krueger, Jr., and Mr. Paul Tague, Jr., for appellee.

MATTHIAS, J.

Was the decision of the Board of Tax Appeals unreasonable or unlawful in that it held that the tobacco of the company in storage in Ohio in the years in question was "used in business," as that term is defined in Section 5325-1, General Code?

That section is as follows:

"Within the meaning of the term `used in business," occurring in this title, personal property shall be considered to be...

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