Whitmore Oxygen Co. v. State Tax Commission

LATIMER, Justice.

The case is here on an agreed statement of facts. The Whitmore Oxygen Company, plaintiff herein, is a local manufacturing company engaged in the sale of oxygen, acetylene and other bottled gases. On April 18, 1941, it entered into a written contract with the Linde Air Products Company, an Ohio corporation, whose manufacturing plant is located at Speedway, Indiana, whereby plaintiff agreed to buy and the Linde Company agreed to sell 1600 acetylene cylinders for the sum of $34,600 f. o. b. factory, Speedway, Indiana. Under the contract, title remained in the vendor until the…