Legal Opinion
Am. Natl. Can Co. v. Tracy
Ohio Supreme Court
Decided May 10, 1995No. 1994-0595PublishedCited by 6 opinions
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 72 Ohio St.3d 150.] AMERICAN NATIONAL CAN COMPANY, APPELLEE v. TRACY, TAX COMMR., APPELLANT. [Cite as Am. Natl. Can Co. v. Tracy,
1995-Ohio-42.] Taxation—Sales and use taxes—Production and sales of plastic bottles—Machine hoppers that hold raw material are preliminary to manufacturing and are subject to tax—Case erectors which produce cardboard containers are subject to tax—Water cooling system which cools equipment during processing are not subject to tax due to its adjunctive use—Electrical transforming substation not affixed to…
2Cases cited12 opinions
- R.R.Z. Associates v. Cuyahoga County Board of RevisionOhio Supreme Court · 1988
- Hawthorn Mellody, Inc. v. LindleyOhio Supreme Court · 1981
- American National Can Co. v. TracyOhio Supreme Court · 1995
- Masheter v. BoehmOhio Supreme Court · 1974
- Canton Malleable Iron Co. v. PorterfieldOhio Supreme Court · 1972
7 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Columbia Gas Transmission Corp. v. LevinOhio Supreme Court · 2008
- Worthington City Schools Board of Education v. Franklin County Board of RevisionOhio Supreme Court · 2009
- BT Property, L.L.C. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2017
- MacDonald v. Shaker Hts. Income Tax Bd. of Rev.Ohio Court of Appeals · 2014
- Cleve Corp. v. Franklin Cty. Bd. of RevisionOhio Court of Appeals · 2017
1 more not listed; retrieve them via the Exa API.