Ohio Supreme Court, 1965

Northwestern Ohio Poultry Ass'n v. Schneider

Ohio Supreme Court · Decided March 31, 1965 · Brown, Herbert, Matthias, Neill, Schneider, Six, Smith, Taut, Zimmerman

2 Ohio St. 2d 34; 205 N.E.2d 905; 31 Ohio Op. 2d 18; 1965 Ohio LEXIS 479

Cases that cite this one

6 later published cases cite this decision.

Gressel Produce Co. v. Kosydar (Ohio 1973)
Byrd and Frederickson, Inc. v. Forst (Rockingham County Circuit Court 1974)
General Mills, Inc. v. Limbach (Ohio 1988)
Custom Beverage Packers, Inc. v. Kosydar (Ohio 1973)
Scholz Homes, Inc. v. Porterfield (Ohio 1971)
Undercofler v. Macon Linen Service, Inc. (Ga. Ct. App. 1966)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

The operation performed by the appellee for its poultry-farmer members is a processing and preparing to a suitable condition for market and sale, and the purchase and use of the items in question, used and consumed in such operation, which are the basis for the taxes levied by the Board of Tax Appeals, are excepted from taxation by Sections 5739.01 and 5741.01, Revised Code.

The judgment of the Court of Appeals is affirmed on authority of Kroger Grocery & Baking Co. v. Glander, Tax *36Commr., 149 Ohio St. 120, and France Co. v. Evatt, Tax Commr., 143 Ohio St. 455.

Judgment affirmed.

Taut, C. J., Smith, Matthias, 0 ’Neill, Herbert and BrowN, JJ., concur. SchNeider, J., not participating. Smith, J., of the Six Appellate District, sitting for Zimmerman, J.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.