PENTON IMPORTS CO. v. COLLINS

No. 76-16.

46 Ohio St. 2d 346 (1976)

PENTON IMPORTS COMPANY, APPELLEE, v. COLLINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided June 8, 1976.


Attorney(s) appearing for the Case

McCray, Muzilla, Morey & Smith Co., L. P. A., Mr. Thomas J. Smith and Mr. David A. Myers, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.


Per Curiam.

The question presented here is the same as was presented to this court in Columbus Steel Supply Co. v. Kosydar (1974), 38 Ohio St.2d 258: Whether the taxpayer has acted upon the imported merchandise in such a way as to cause it to lose its import character under the Import Clause, Section 10 of Article I of the United States Constitution.

The imported merchandise involved here was...

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