TORRINGTON CO. v. BOWERS

No. 37126.

173 Ohio St. 86 (1962)

THE TORRINGTON CO., INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 31, 1962.


Attorney(s) appearing for the Case

Messrs. Taft, Stettinius & Hollister, Mr. Donald C. Alexander and Mr. Donald G. Rowlings, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John Lokos, for appellee.


Per Curiam.

The issue presented is whether the bearings held by appellant in its Ohio warehouse during 1953 and 1954 were held "for storage only" or were "used in business," within the meaning of those words as used in Section 5701.08, Revised Code, as in effect during those years.

The statute then read in part:

"Personal property is `used' within the meaning of `used in business' when employed or utilized in connection with ordinary or special...

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