YOUNGSTOWN CO. v. BOWERS

No. 9.

358 U.S. 534 (1959)

79 S.Ct. 383

3 L.Ed.2d 490

YOUNGSTOWN SHEET & TUBE CO. v. BOWERS, TAX COMMISSIONER OF OHIO.

Supreme Court of United States.

Decided February 24, 1959.


Attorney(s) appearing for the Case

Carlton S. Dargusch, Sr. argued the cause for appellant in No. 9. With him on the brief were Carlton S. Dargusch, Jr. and Jack H. Bertsch.

Roger C. Minahan argued the cause and filed a brief for petitioner in No. 44.

William Saxbe, Attorney General of Ohio, and John M. Tobin, Assistant Attorney General, argued the cause and filed a brief for appellee in No. 9.

Edwin Larkin argued the cause and filed a brief for respondent in No. 44.

Bruce Bromley and Roswell Magill filed a brief, as amici curiae, in Nos. 9 and 44.


MR. JUSTICE WHITTAKER delivered the opinion of the Court.

The principal question presented by these cases is whether appellant in No. 9, the Youngstown Sheet and Tube Company, and petitioner in No. 44, United States Plywood Corporation, have so acted upon the materials which they have imported for use in their manufacturing operations as to cause them to lose their distinctive character as "imports," within the meaning of...

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