Penton Imports Co. v. Collins

The question presented here is the same as was presented to this court in Columbus Steel Supply Co. v. Kosydar (1974), 38 Ohio St. 2d 258: Whether the taxpayer has acted upon the imported merchandise in such a way as to cause it to lose its import character under the Import Clause, Section 10 of Article I .of the United States Constitution. ' ‘;

The imported merchandise involved here was segregated and separately maintained in a warehouse much as the pipe in Columbus Steel Supply was segregated and separately stacked in a storage yard. The fact of separate maintenance of the imported…