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RICHARDSON-MERRELL, INC. v. PORTERFIELD

No. 72-235.

32 Ohio St. 2d 281 (1972)

RICHARDSON-MERRELL, INC., THE WILLIAM S. MERRELL CO. DIV., APPELLEE, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 15, 1972.

Attorney(s) appearing for the Case

Messrs. Dargusch & Day, Mr. Carlton S. Dargusch, Jr., Mr. Roger F. Day and Mr. William Harrison, for appellee.

Mr. William J. Brown, attorney general, and Mr. Dwight C. Pettay, Jr., for appellant.

BROWN, J.

The issue in this case is the proper sales and use tax treatment of raw materials and related packaging items purchased for use in the manufacture of products for sale, which products are also partially used for other nonexempt purposes.

The Tax Commissioner contends that the assessment should be levied on a calculated portion of Merrell's purchases of raw materials and related packaging items which...

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