# Gressel Produce Co. v. Kosydar

> Ohio Supreme Court · June 6, 1973 · 34 Ohio St. 2d 206

URL: https://www.frixlaw.com/law-library/cases/6755093

## Case

- **Full name:** Gressel Produce Co., Inc. v. Kosydar, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** June 6, 1973
- **Citations:** 34 Ohio St. 2d 206; 63 Ohio Op. 2d 314; 297 N.E.2d 532; 1973 Ohio LEXIS 369
- **Precedential status:** Published
- **Opinion:** Dissent by Corrigan
- **Judges:** Brown, Celebrezze, Corrigan, Herbekt, Neill, Stebít
- **Cited by:** 9 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/6755093

## Opinion text

CorRigan, J.,
dissenting. It is my conclusion that the decision of the Board of Tax Appeals is reasonable and lawful and should be affirmed. The question they decided seems to be free of complication, i. e.: Were the taxpayers engaged in processing, as that term is used in R. C. 5739.-01(E)(2) and in R. C. 5739.01(S), in their business of *212 cleaning, grading and packaging eggs for sale to retailers f
R. C. 5739.01 (S) reads:
“ ‘Manufacturing’ or ‘processing’ means the transformation or conversion of material or things into a different state or form from that in which they originally existed and * * # includes the adjuncts used during and in, and necessary to carry on and continue, production to complete a product at the same location after such transforming or converting has commenced.”
The word “state,” in one common sense, means “a mode or condition of being.” Webster’s Third New International Dictionary. The taxpayers buy the eggs at farms and transport them to their plant at Delphos, where the eggs are washed in an aqueous solution of soap, water softener, salt, chlorine and defoamer. A coating of mineral oil is then applied to each egg to replace a natural oil removed in the washing process. This process, therefore, transforms the dirty, unsanitary eggs into a state of cleanliness, to be maintained by prompt packaging. Such a method is explicitly “processing” under R. 0. 5739.01(S). The decision of the Board of Tax Appeals should be affirmed.
P. Beown, J., concurs in the foregoing dissenting opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6755093. Public record. Not legal advice.