VROMAN ICE CREAM CO. v. PORTERFIELD

No. 69-379.

21 Ohio St. 2d 1 (1969)

VROMAN ICE CREAM CO., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 31, 1969.


Attorney(s) appearing for the Case

Messrs. Shawaker & Smith and Mr. Charles J. Smith, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. W. Robinson Watters, for appellee.


Per Curiam.

The appellant taxpayer is engaged in the manufacture of popsicles and other frozen novelties in Toledo, Ohio, and distributes its products over a five-state area. For the personal property tax years 1964, 1965 and 1966, appellant returned its machinery and equipment at book value with depreciation computed on individual lives, the weighted average of which was 8.3 years, or a little less than 12.5%...

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