F.-ALLOYS CORP. v. BOWERS

Nos. 36366 and 36367.

171 Ohio St. 283 (1960)

OHIO FERRO-ALLOYS CORP., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT. OHIO FERRO-ALLOYS CORP., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 19, 1960.


Attorney(s) appearing for the Case

Messrs. Day, Cope, Ketterer, Raley & Wright, Mr. Robert M. Rybolt and Mr. John F. Buchman, III, for Ohio Ferro-Alloys Corporation.

Mr. Mark McElroy, attorney general, and Mr. Joseph D. Karam, for Tax Commissioner.


Per Curiam.

The questions to be decided are whether, within the meaning of Sections 5739.01 and 5741.01, Revised Code. "the purpose of the" taxpayer was "to use or consume" the following three categories of items "directly in the production of tangible personal property for sale by manufacturing, processing [or] refining":

(1) The so-called "weigh bins" and the crane.

(2) The chemicals used to treat the water and the "Packard water conditioner...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases