Grinnell Corp. v. Bowers

These ten appeals from the Board of Tax Appeals, one of which also involves a cross-appeal, are sequels to the decisions of this court in General Cigar Co., Inc., v. Peck, Tax Commr., 159 Ohio St., 152, 111 N. E. (2d), 265, herein referred to as the General Cigar case, and B. F. Goodrich Co. v. Peck, Tax Commr., 161 Ohio St., 202, 118 N. E. (2d), 525,1 herein referred to as the Goodrich case.

*269The Board of Tax Appeals apparently held in effect in cases Nos. 35245, 35246, 35248, 35249 and 35251 that property, either produced or to be used by the taxpayer in a county where stored, can not be…