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CAN CO. v. BOWERS

Nos. 35675, 35676, 35705, 35749, 35750 and 35807.

169 Ohio St. 81 (1959)

AMERICAN CAN CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. AMERICAN CAN CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE. PHILIP MORRIS, INC., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. HOLLAND FURNACE CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. CHAMPION SPARK PLUG CO., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. COPELAND REFRIGERATION CORP., APPELLANT, v. BOWERS TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 1, 1959.

Attorney(s) appearing for the Case

Messrs. Graydon, Head & Ritchey and Mr. Bruce I. Petrie, for the American Can Company.

Messrs. George, Greek, King & McMahon, for Philip Morris, Inc., and Holland Furnace Company.

Messrs. Marshall, Melhorn, Bloch & Belt and Mr. Lynn H. Gressley, for Champion Spark Plug Company.

Mr. Harry K. Forsyth, Mr. Carlton S. Dargusch, Mr. Carlton S. Dargusch, Jr., and Mr. Jack H. Bertsch, for Copeland Refrigeration Corporation.

Mr. William Saxbe and Mr. Mark McElroy, attorneys general, and Mr. John M. Tobin, for Stanley J. Bowers, Tax Commissioner.

Per Curiam.

As to the appeal of the American Can Company, we believe that the syllabus of the Grinnell case, supra, requires the conclusion that the property involved was not in storage because it was "located * * * at the place where it was manufactured into a product."

As to the Tax Commissioner's appeals, all involve very close questions. Apparently, the Board of Tax Appeals endeavored to apply the guides specified in the Grinnell case...

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