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Legal Opinion

Roseville Pottery, Inc. v. County Board of Revision

Ohio Supreme Court

Decided February 11, 1948No. 30992 and 30993PublishedCited by 13 opinions

1Opinion of the CourtStewart, J.

The complainants are pottery manufacturers, Roseville manufacturing decorated art ware and Mosaic manufacturing floor tile, wall tile and bathroom accessories. The records do not' disclose the source of the clay used by either Roseville or Mosaic.

The tunnel kiln belonging to Roseville is about 245 feet long, about 10 feet wide and about 10 feet high. The six tunnel kilns belonging to Mosaic are from 265 feet to 340 feet long, about 11 feet wide and 7 feet high.

The kilns stand on cement slabs in solid connection with the floors of the buildings in which the kilns are located. They are built…

2Cases cited8 opinions

  1. Smith v. AllwrightSupreme Court of the United States · 1944
  2. Zangerle v. EvattOhio Supreme Court · 1942
  3. Zangerle v. Republic Steel Corp.Ohio Supreme Court · 1945
  4. Wade v. PettiboneOhio Supreme Court · 1846
  5. Zangerle v. Standard Oil Co.Ohio Supreme Court · 1945

3 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Foresun, Inc. v. CommissionerUnited States Tax Court · 1964
  2. Bostian v. Franklin State BankNew Jersey Tax Court · 1980
  3. Motors Liquidation Co. Avoidance Action Trust ex rel. Wilmington Trust Co. v. JPMorgan Chase Bank, N.A. (In re Motors Liquidation Co.)United States Bankruptcy Court, S.D. New York · 2017
  4. Reed v. County Board of RevisionOhio Supreme Court · 1949
  5. Wiesenfeld v. Director, Division of TaxationNew Jersey Tax Court · 1981

8 more not listed; retrieve them via the Exa API.

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