ERIE RD. CO. v. PECK

No. 33472.

160 Ohio St. 322 (1953)

ERIE RAILROAD CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 16, 1953.


Attorney(s) appearing for the Case

Messrs. Burgess, Fulton & Fullmer, Mr. Robert M. Weh and Mr. Charles A. Baker, for appellant.

Mr. C. William O'Neill, attorney general, Mr. W. E. Herron and Mr. Paul Tague, Jr., for appellee.


WEYGANDT, C. J.

The sole question before this court is whether the sales of the materials used and consumed in the construction of the passenger station and the approaches thereto are subject to the sales and use taxes defined in Sections 5456-1, General Code (Section 5739.01, Revised Code), and 5546-25, General Code (Section 5741.01, Revised Code).

Fortunately the controlling facts are not in dispute. They were...

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