Case Name: The Barth Corp., Appellant, v. Schneider, Tax Commr., et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1966-04-20
Citations: 6 Ohio St. 2d 108
Docket Number: No. 39528
Parties: The Barth Corp., Appellant, v. Schneider, Tax Commr., et al., Appellees.
Judges: Taft, C. J., Zimmerman, Matthias, O’Neill, Jones and BROwh, JJ., concur.
Reporter: Ohio State Reports, Second Series
Volume: 6
Pages: 108–109

Head Matter:
The Barth Corp., Appellant, v. Schneider, Tax Commr., et al., Appellees.
(No. 39528
Decided April 20, 1966.)
Messrs. Merkel, Campbell, Dill é Zetser and Mr. M. Reese Dill, for appellant.
Mr. William B. Saxbe, attorney general, and Mr. Edgar L. Bindley, for appellees.

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.