SOUTHWESTERN PORTLAND CEMENT CO. v. LINDLEY

No. 80-1748.

67 Ohio St. 2d 417 (1981)

SOUTHWESTERN PORTLAND CEMENT COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 5, 1981.


Attorney(s) appearing for the Case

Messrs. Frost & Jacobs, Mr. Dennis J. Barron and Mr. Michael F. Haverkamp, for appellant.

Mr. William J. Brown, attorney general, and Ms. Barbara E. Vest, for appellee.


Per Curiam.

I.

The first issue presented is whether is whether the Board of Tax Appeals properly ruled that the purchase of the clinker producing system, as evidenced by a single purchase agreement stating a single price, could be divided into taxable and non-taxable purchases for the purpose of tax assessment pursuant to R. C. 5739.01(E)(2).1

Appellant contends, in essence, that this division is unlawful...

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