CROSSET CO., INC. v. PORTERFIELD.

No. 68-526.

19 Ohio St. 2d 143 (1969)

THE CROSSET CO., INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 23, 1969.


Attorney(s) appearing for the Case

Messrs. Graydon, Head & Ritchey, Mr. Bruce I. Petrie and Mr. Robert S. Marriott, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. Jon A. Ziegler for appellee.


Per Curiam.

The decision of the Board of Tax Appeals is not unreasonable or unlawful to the extent that it holds that the appellant, which purchases, sorts, inspects, washes, grades and packages fresh fruits and vegetables for resale, is not a "manufacturer," as that term is defined in Section 5711.16, Revised Code, but must list the tangible personal property used in its business at 70 per cent of its true value...

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