WARM BROS., INC., v. BOWERS

No. 9371.

120 Ohio App. 121 (1964)

WARM BROS., INC., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE. THE J. & E. WARM CO., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Hamilton County.

Decided February 3, 1964.


Attorney(s) appearing for the Case

Mr. J. Louis Warm, for appellants.

Mr. William B. Saxbe, attorney general, and Mr. Daronne R. Tate, for appellee.


HILDEBRANT, J.

These consolidated appeals stem from the action of the Tax Commissioner of Ohio in determining that certain asset items listed in the corporation's balance sheets, filed in connection with personal property tax returns, as "Construction in Progress—Real," were taxable as "other taxable intangibles."

The essential facts are not in dispute and, as stated in both briefs, appear to be that:

"These two companies operate in a similar...

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