OAMCO v. LINDLEY

No. 85-1114.

27 Ohio St. 3d 7 (1986)

OAMCO, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Second rehearing granted February 2, 1987.


Attorney(s) appearing for the Case

Knepper, White, Arter & Hadden and R. Douglas Wrightsel, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellee.

Murphey, Young & Smith and Joseph C. Winner, urging reversal for amicus curiae, Barber-Greene Co.

Knepper, White, Arter & Hadden and Michael P. Mahoney, urging reversal for amicus curiae, Flexible Pavements, Inc.


Per Curiam.

At issue in this case is whether the various parts of the manufacturing process are directly related to, or used in, the manufacture of appellant's product. For the reasons which follow, we affirm in part and reverse in part the board's decision.

Initially, appellant would have this court adopt the integrated plant theory. This theory views all the components of the manufacturing process as...

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