THE BABCOCK & WILCOX CO. v. KOSYDAR

Nos. 76-275 and 76-288.

48 Ohio St. 2d 251 (1976)

THE BABCOCK & WILCOX CO., APPELLANT AND APPELLEE, v. KOSYDAR, TAX COMMR., APPELLEE AND APPELLANT.

Supreme Court of Ohio.

Decided December 22, 1976.


Attorney(s) appearing for the Case

Messrs. Dargusch & Hutchins, Mr. Carlton S. Dargusch and Mr. Gerald A. Donahue, for appellant and appellee.

Mr. William J. Brown, attorney general, Mr. John C. Duffy, Jr., and Mr. Michael L. Moushey, for appellee and appellant.


I.

Per Curiam.

The taxpayer proposes initially that the blueprints, drawings and instruction booklets used during and in the manufacturing process or produced for sale with the-final product are excepted from the sales tax by R. C. 5739.01(E) (2).

Taxpayer's engineering department designs power generation units specifically fitted to the customer's needs. The end product of the engineering department...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases