Romeo Homes, Inc. v. Commissioner of Revenue

The facts in. this case are not materially in dispute. Plaintiff Romeo Homes was engaged, during the period here involved, in the erection of buildings for its customers, principally, or perhaps entirely, prefabricated houses. The prepared parts for such houses were manufactured by Seholz Homes, Inc., which was located at Toledo, Ohio, and which customarily from time to time prepared basic plans for submission to prospective customers of contractors. Alterations in said plans were permitted and written contracts for the construction work in accordance with specifications therein set forth…