FOUSS v. BOWERS

Nos. 36474 and 36475.

171 Ohio St. 226 (1960)

FOUSS, APPELLANT, v. BOWERS, TAX COMMR., APPELLEE. HOLTER, ADMX., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 13, 1960.


Attorney(s) appearing for the Case

Mr. Glenn W. Wagner, Messrs. Squire, Sanders & Dempsey, Mr. Warren E. Hacker and Mr. William H. Lutz, Jr., for appellant in case No. 36474.

Mr. Howard Dresbach. Messrs. Bricker, Evatt, Barton, Eckler & Niehoff and Mr. William R. Chadeayne, for appellant in case No. 36475.

Mr. Mark McElroy, attorney general, Mr. Joseph D. Karam and Mr. Alvin C. Vinopal, for appellee.


Per Curiam.

Appellants contend that the purchases of the milk coolers and water heater were excepted from the sales tax under Section 5739.01, Revised Code, because the things purchased are used directly in the production of personal property for sale by processing or farming; and that, without the rapid cooling system and water heater to clean the equipment, the unmarketable raw milk as it is taken from the cows can not be converted into a marketable product...

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