# Canton Malleable Iron Co. v. Porterfield

> Ohio Supreme Court · May 24, 1972 · 30 Ohio St. 2d 163

URL: https://www.frixlaw.com/law-library/cases/6754890

## Case

- **Full name:** Canton Malleable Iron Co. v. Porterfield, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** May 24, 1972
- **Citations:** 30 Ohio St. 2d 163; 59 Ohio Op. 2d 178; 283 N.E.2d 434; 1972 Ohio LEXIS 449
- **Precedential status:** Published
- **Opinion:** Dissent by Schneiderleach
- **Judges:** Brown, Corrigan, Herbert, Leach, Neill, Schneider, Stern
- **Cited by:** 41 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/6754890

## Opinion text

Schneider and Leach, JJ.,
dissenting. If the items involved are not “adjuncts” to directly producing castings, it is virtually impossible to ascribe any meaning whatsoever to the General Assembly’s addition of that word to the statutes. Nor do we think the majority sufficiently resolves the dilemma of a statutory change without meaning.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6754890. Public record. Not legal advice.