COCA-COLA BOTTLING CORP. v. LINDLEY

Nos. 78-60 and 78-69.

56 Ohio St. 2d 99 (1978)

COCA-COLA BOTTLING CORPORATION, APPELLANT AND APPELLEE, v. LINDLEY, TAX COMMR., APPELLEE AND APPELLANT.

Supreme Court of Ohio.

Decided November 22, 1978.


Attorney(s) appearing for the Case

Messrs. Taft, Stettinius & Hollister, Mr. Stephen M. Nechemias and Mr. Donald C. Hess, for appellant and appellee, Coca-Cola Bottling Corporation.

Mr. William J. Brown, attorney general, and Mr. Charles M. Steines, for appellee and appellant, Tax Commissioner.


I.

Per Curiam.

The taxpayer contends in its appeal that the true value of returnable bottles and shells is their deposit or repurchase price, which was 2 cents, later raised to 5 cents, for bottles (10 cents for 32 oz. bottles) and 12 cents, later raised to 30 cents, for shells, during the years in question. Taxpayer argues further that the repurchase or deposit price represents the true value for these returnable goods because (1) it is a price determined...

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