Barth Corp. v. Schneider

Ohio Supreme Court

Barth Corp. v. Schneider

216 N.E.2d 43, 6 Ohio St. 2d 108, 35 Ohio Op. 2d 131, 1966 Ohio LEXIS 346

CourtOhio Supreme Court

DecidedApril 20, 1966

DocketNo. 39528

StatusPublished

Cited by2 cases

This text of 216 N.E.2d 43 (Barth Corp. v. Schneider) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Barth Corp. v. Schneider, 216 N.E.2d 43, 6 Ohio St. 2d 108, 35 Ohio Op. 2d 131, 1966 Ohio LEXIS 346 (Ohio 1966).

Pincite

Opinion

Per Curiam.

The question presented is whether Barth purchased the patterns and models here in issue to ‘ ‘ resell * * * in the form in which the same is * * * received by” it (Section 5739.01, Revised Code). Barth’s customers were purchasing tools, dies and machines, not patterns or models. No consideration was paid for the patterns, as such, by the customers, and the transfers of possession to the customers were not “sales.”

The judgment of the Court of Appeals is affirmed. United States Steel Corp. v. Bowers, Tax Commr., 170 Ohio St. 558. See San-a-Pure Dairy Co., Inc., v. Bowers, Tax Commr., 173 Ohio St. 469.

Judgment affirmed.

Taft, C. J., Zimmerman, Matthias, O’Neill, Jones and BROwh, JJ., concur. Herbert, J., dissents.

Jorras, J., of the Seventh Appellate District, sitting for Schneider, J.

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