VAN-HUFFEL TUBE CORP. v. BOWERS

No. 1533.

117 Ohio App. 488 (1962)

VAN-HUFFEL TUBE CORP., APPELLANT, v. BOWERS, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Trumbull County.

Decided June 18, 1962.


Attorney(s) appearing for the Case

Messrs. Hoppe, Day & Ford, for appellant.

Mr. Mark McElroy, attorney general, and Mr. John J. Lokos, for appellee.


BROWN, P. J.

This case is before the court upon appeal from a decision of the Board of Tax Appeals affirming a modified sales and use tax assessment in amount of $4,027.06. The part of the assessment being contested is that relating to two cranes purchased for $64,280 and resulting in a tax of $1,928.40 plus contingent penalties.

These purchases are claimed to be exempt from the tax under Section 5739.01 (E) (2), Revised Code, as sales in which it is "the...

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