Ohio Supreme Court December 21, 1955, No. 34373 (L. A. Wells Construction Co. v. Bowers)

Also known as

United States · · · 21-12-1955

Per Curiam.

Appellant contends that the sales in question are excepted from taxation under subdivision (B) (18) of Section 5739.02, Bevised Code, which provides that the tax does not apply to “sales of ships * * or.

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