Q3 STAMPED METAL, INC. v. ZAINO

No. 00-914.

92 Ohio St.3d 493 (2001)

Q3 STAMPED METAL, INC., APPELLEE, v. ZAINO, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided August 15, 2001.


Attorney(s) appearing for the Case

Brickler & Eckler, L.L.P., Mark A. Engle and Mary L. Robins, for appellee.

Betty D. Montgomery, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellant.


Per Curiam.

Q3 Stamped Metal, Inc. ("Q3"), appellee, located in Columbus, primarily manufactures parts for auto and truck companies, but it also manufactures other products, such as dishwasher parts. These parts are manufactured by inserting blank metal sheets into one or more stamping presses that shape the metal.

Each stamping press contains metal dies that define the shape that the sheet metal will take when the press is closed. When...

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