GEN. MOTORS v. BOWERS

No. 35913.

169 Ohio St. 361 (1959)

GENERAL MOTORS CORP., FISHER BODY DIVISION, APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 24, 1959.


Attorney(s) appearing for the Case

Mr. Henry M. Hogan, Mr. Donald K. Barnes and Messrs. George, Greek, King & McMahon, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John M. Tobin, for appellee.


WEYGANDT, C. J.

The assessment is for the latter part of 1955, all of 1956 and part of 1957 on the use and sale of certain machine tools and equipment bought and used by the appellant for the building, maintaining and repairing of dies, fixtures and other parts of metal working presses. The function of these presses is to stamp automobile body panels.

The single question here presented is whether, under the provisions of Sections 5739.01 and 5741.01, Revised...

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