B. F. GOODRICH CO. v. LINDLEY

No. 78-874.

58 Ohio St. 2d 364 (1979)

B. F. GOODRICH CO. ET AL., APPELLEES, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided June 13, 1979.


Attorney(s) appearing for the Case

Messrs. George, Greek, King, McMohon & McConnaughey and Mr. Kiehner Johnson, for appellees.

Mr. William J. Brown, attorney general, Mr. James C. Sauer, for appellant.


PAUL W. BROWN, J.

We conclude that the holding of the Board of Tax Appeals violates the statutory scheme and is unreasonable and unlawful.

Clear statutory language makes the purpose of the consumer the basis of his claim of exemption. If that purpose comes under attack, actual use has evidentiary value tending to illuminate that purpose and may assist the fact finder in a reasonable rationalization of an order...

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