Wheeling Steel Corp. v. Porterfield

The issue in this appeal revolves around sales of corrugated steel products made by the out-of-state selling offices of Wheeling Corrugating Company to its out-of-Ohio customers and filled by deliveries from Wheeling Steel Corporation’s Ohio plant located at Martins Ferry, Ohio. In some instances, the goods sold were shipped by barge; in others, they were shipped by rail or motor freight carrier. Delivery to the common carrier was made in all of the sales in question at Martins Ferry. As to the goods shipped by land carrier, the parties stipulated that legal title to the goods passed from…