STOVE CO. v. BOWERS

No. 36609.

171 Ohio St. 484 (1961)

OHIO STOVE CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 8, 1961.


Attorney(s) appearing for the Case

Messrs. Bricker, Evatt, Barton, Eckler & Niehoff, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Dilenschneider, for appellee.


Per Curiam.

This is an appeal from a decision of the Board of Tax Appeals affirming a sales and use of tax assessment made by the Tax Commissioner upon the sale and use of certain property of appellant, the Ohio Stove Company.

The appellant is an Ohio corporation engaged in the manufacture and sale of gray iron castings.In the manufacturing process appellant uses sand molds and cores to form the castings. These molds and cores cannot be purchased on...

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