CONCRETE CORP. v. BOWERS

No. 35556.

168 Ohio St. 510 (1959)

THE MARIETTA CONCRETE CORP., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 18, 1959.


Attorney(s) appearing for the Case

Messrs. Fogle & Fogle, for appellant.

Mr. William Saxbe and Mr. Mark McElroy, attorneys general, and Mr. John M. Tobin, for appellee.


Per Curiam.

The question presented is whether there was a "sale" of the concrete slabs by The Marietta Concrete Corporation to Union Carbide & Carbon Corporation, within the meaning of that term as defined by Section 5546-1, General Code (Section 5739.01, Revised Code), in effect during the period here in question.

That section defined "sale" as including "all transactions whereby title or possession, or both, of tangible personal property, is or...

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