Liquid Carbonic Corp. v. State Tax Commission

This is an appeal by the Liquid Carbonic Corporation from an order of the State tax commission on May 14, 1964, whereby the commission ordered the amount of $829,740 be placed upon the assessment roll as the true and lawful value of personal property of the Liquid Carbonic Corporation located within the city of Detroit on tax date.

The Liquid Carbonic Corporation is a division of a foreign corporation, General Dynamics Corporation, with offices, warehouse and plant located in the city of Detroit. It produces and distributes various gases in metal containers. The customers order the various…