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ATHENS HOME TELEPHONE CO. v. PECK.

Nos. 33135, 33137 and 33140.

158 Ohio St. 557 (1953)

ATHENS HOME TELEPHONE CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. NORTHERN OHIO TELEPHONE CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE. OHIO EDISON CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 11, 1953.

Attorney(s) appearing for the Case

Mr. George C. McConnaughey and Mr. William S. Evatt, for appellant in cause No. 33135.

Messrs. Power, Griffith & Jones and Mr. William N. Postlewaite, for appellant in cause No. 33137.

Mr. D. Bruce Mansfield, for appellant in cause No. 33140.

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

WEYGANDT, C. J.

Fortunately the facts in these cases are not in dispute.

It is contended that the purchases of the motor vehicles are taxable under the provisions of Section 5546-1, General Code, which reads in part as follows:

"`Retail sale' and `sales at retail' include all sales excepting those in which the purpose of the consumer is * * * (b) * * * to use or consume the thing transferred directly in the production of tangible personal property...

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