Legal Opinion
Wheeling Steel Corp. v. Porterfield
Ohio Supreme Court
Decided September 24, 1970No. 70-2PublishedCited by 56 opinions
1Opinion of the CourtDuncan, J.
The narrow question before us is whether the property in issue is excepted from sales and use taxation by virtue of former R. C. 5739.02(B) (18) and R. C. 5741.02(C)(2). We hold that the railroad rails, ties, and related items are excepted from sales and use taxation.
Appellant’s claimed exception, pursuant to former R. C. 5739.02(B) (18), actually is a case of first impression in this court. The cases cited by the parties (France Co. v. Evatt [1944], 143 Ohio St. 455; and Mead Corp. v. Glander [1950], 153 Ohio St. 539) were decided before former R. C. 5739(B) (18) was enacted. Compare G. C.…
2Cases cited3 opinions
- Columbus-Suburban Coach Lines, Inc. v. Public Utilities CommissionOhio Supreme Court · 1969
- Mead Corp. v. GlanderOhio Supreme Court · 1950
- France Co. v. EvattOhio Supreme Court · 1944
3Cited by56 opinions
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