ROCHEZ BROS. v. BOWERS

No. 35047.

166 Ohio St. 396 (1957)

ROCHEZ BROS., INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 29, 1957.


Attorney(s) appearing for the Case

Messrs. Hale, Kincaid & Palmer and Mr. Samuel B. Randall, for appellant.

Mr. William Saxbe, attorney general, and Mr. John M. Tobin, for appellee.


TAFT, J.

Appellant's first contention is that, wherever a tax was assessed in the instant case on account of the purchase or use of property by appellant as a "consumer" (see Sections 5739.01 and 5741.01, Revised Code), appellant's "purpose" was "to use * * * the thing transferred * * * directly in the rendition of a public-utility service"; and that, therefore, no sales or use tax should have been assessed against appellant...

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