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AM. NATL. CAN CO. v. TRACY

No. 94-595.

72 Ohio St.3d 150 (1995)

AMERICAN NATIONAL CAN COMPANY, APPELLEE, v. TRACY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 10, 1995.

Attorney(s) appearing for the Case

Bricker & Eckler and Mark A. Engel, for appellee.

Betty D. Montgomery, Attorney General, and Lawrence D. Pratt, Assistant Attorney General, for appellant.

Per Curiam.

The seminal question as to the taxability of the machine hoppers turns on whether this equipment constitutes an "adjunct" to direct use during the manufacturing or processing period and therefore is exempt from taxation under R.C. 5739.01(E)(2) and 5739.01(R). In Ball Corp. v. Limbach (1992), 62 Ohio St.3d 474, 478, 584 N.E.2d 679, 682, we quoted Canton Malleable Iron Co. v. Porterfield ...

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