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EX-CELL-O CORP. v. KOSYDAR

No. 1-75-55.

49 Ohio App. 2d 131 (1976)

EX-CELL-O CORPORATION, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Allen County.

Decided February 12, 1976.

Attorney(s) appearing for the Case

Messrs. Vorys, Sater, Seymour & Pease and Mr. Kenneth D. Beck, for appellant.

Mr. William J. Brown, attorney general, and Mr. Clinton J. Miller, III, for appellee.

GUERNSEY, J.

For the purposes of this appeal from a decision of the Board of Tax Appeals by Ex-Cell-O Corporation, a Michigan corporation, hereinafter referred to as the taxpayer, we are concerned with a limited area of its corporate property and business. As a part of its business it manufactures in Bluffton (Allen County), Ohio, certain machines, known as "Pure-Pak" machines, the ownership of which in all instances...

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