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WHEELING STEEL CORP. v. PORTERFIELD

No. 70-2.

24 Ohio St. 2d 24 (1970)

WHEELING STEEL CORP., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 24, 1970.

Attorney(s) appearing for the Case

Messrs. Dargusch & Day, Mr. Roger F. Day and Mr. Frances St. C. O'Leary, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. R. A. Malrick, for appellee.

DUNCAN, J.

The narrow question before us is whether the property in issue is excepted from sales and use taxation by virtue of former R. C. 5739.02(B)(18) and R. C. 5741.02(C)(2). We hold that the railroad rails, ties, and related items are excepted from sales and use taxation.

Appellant's claimed exception, pursuant to former R. C. 5739.02(B) (18), actually is a case of first impression in this court. The cases cited by the parties (France Co. v. ...

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