FRITCHIE ASPHALT & PAVING CO. v. BOWERS

No. 37144.

173 Ohio St. 111 (1962)

FRITCHIE ASPHALT & PAVING CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 14, 1962.


Attorney(s) appearing for the Case

Messrs. Meredith, Meredith & Tait, for appellant.

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


Per Curiam.

The issue presented is whether the oral quotations by the appellant and the later separation of material and labor on the appellant's records constitute a sufficient compliance with Section 5739.01, Revised Code, to place appellant in the category of a "vendor" of the property incorporated into the paving improvements.

That section, as in effect at the beginning of the audit period (July 1, 1955), read in part:

"(B) * * * A construction...

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