Standard Oil Co. v. Zangerle

The specific question presented in this case is whether the machinery and equipment of two process steam-boiler plants, two water-treating plants and the main water-pumping station of the appellant should be classified for the purpose of taxation as personal or as real property. The Board of Tax Appeals classified them all as real property.

The Standard Oil Company operates two refineries in the city of Cleveland. At each of these refineries is maintained a steam-boiler house which produces the steam used in the process of refining oil. The boilers are housed in brick buildings which…