STEUBENVILLE WHITE TRUCK SALES & SERVICE, INC. v. PECK

Nos. 33951 and 33958.

162 Ohio St. 251 (1954)

STEUBENVILLE WHITE TRUCK SALES & SERVICE, INC., APPELLANT, v. PECK, TAX COMMR., APPELLEE. STEUBENVILLE WHITE TRUCK SALES & SERVICE, INC., APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 1, 1954.


Attorney(s) appearing for the Case

Messrs. Graham, Graham, Hollingsworth, Gottlieb & Johnston, for appellant in cause No. 33951 and appellee in cause No. 33958.

Mr. C. William O'Neill, attorney general, and Mr. W. E. Herron, for appellee in cause No. 33951 and appellant in cause No. 33958.


Per Curiam.

Vendor claimed that the sale of each of the eight trucks was excepted from the definition of "`retail sale' and `sales at retail'" by the terms of Section 5546-1, General Code, because "the purpose of the consumer" was "to use" the trucks "directly in the production of tangible personal property for sale by * * * mining."

The refund was sought by the vendor under those provisions of Section...

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