165 N.E.2d 638 (Ohio 1960), 36231, Allen V. Smith, Inc. v. Bowers

Citation: 165 N.E.2d 638, 170 Ohio St. 398

Opinion Judge: PECK, J.

Party Name: ALLEN V. SMITH, INC., Appellee, v. BOWERS, Tax Com'r, Appellant.

Attorney: Nathan J. Goldrich and Sidney M. Gross, New York City, for appellee. Within the meaning of Section 5711.16, Revised Code, a process by which a mass of fungible goods is relieved of, foreign particles is not refining or rectifying, and a person conducting such a process is not a manufacturer., The...

Judge Panel: WEYGANDT, C. J., and ZIMMERMAN, MATTHIAS, BELL, and HERBERT, JJ., concur. TAFT, J., dissents.

Case Date: March 16, 1960

Court: Ohio Supreme Court

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165 N.E.2d 638 (Ohio 1960), 36231, Allen V. Smith, Inc. v. Bowers

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