Legal Opinion
White Motor Corp. v. Kosydar
Ohio Supreme Court
Decided June 29, 1977No. Nos. 76-928 and 76-969PublishedCited by 27 opinions
1Opinion of the CourtO’Neill, C. J.
The first issue is whether the Low Bay Triax system is excepted from the Ohio sales tax under R. C. 5739.02(B) (16) and Rule TX-15-08.
The Canton plant builds tractor engines by taking various component parts and, after various processing *295steps, assembles them into a finished product. The Canton plant does not produce these components. They are manufactured at the Charles City, Iowa, Foundry. It has been stipulated that the Charles City Foundry is a wholly-owned subsidiary of the White Motor Corporation. The Low Bay Triax is used exclusively to store components that are not needed immediately…
2Cases cited7 opinions
- Canton Malleable Iron Co. v. PorterfieldOhio Supreme Court · 1972
- Accountant's Computer Services, Inc. v. KosydarOhio Supreme Court · 1973
- Federated Department Stores, Inc. v. KosydarOhio Supreme Court · 1976
- United States Shoe Corp. v. KosydarOhio Supreme Court · 1975
- Koch v. KosydarOhio Supreme Court · 1972
2 more not listed; retrieve them via the Exa API.
3Cited by27 opinions
- Southwestern Portland Cement Co. v. LindleyOhio Supreme Court · 1981
- Southern States Cooperative, Inc. v. DaileyWest Virginia Supreme Court · 1981
- Trinity Health System v. Mdx Corp.Ohio Court of Appeals · 2009
- Emery Industries, Inc. v. LimbachOhio Supreme Court · 1989
- Pemco, Inc. v. Kansas Department of RevenueSupreme Court of Kansas · 1995
22 more not listed; retrieve them via the Exa API.