C. COAL CO. v. BOWERS

No. 37370.

174 Ohio St. 228 (1963)

CONSOLIDATION COAL CO., D. B. A. HANNA COAL DIVISION, APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 20, 1963.


Attorney(s) appearing for the Case

Mr. Robert E. Scott, for appellant.

Mr. Mark McElroy, attorney general, and Mr. Robert J. Kosydar, for appellee.


Per Curiam.

The question presented in this appeal is a factual one as to whether the electrical transmission lines and equipment incidental thereto employed by appellant to transport electric power to appellant's mining equipment, up to but not including the last transformers, and the car retarding equipment were used directly in mining coal, and, thus, the purchases of such items were excepted from the sales and...

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