# Interlake, Inc. v. Kosydar

> Ohio Supreme Court · June 18, 1975 · 42 Ohio St. 2d 457

URL: https://www.frixlaw.com/law-library/cases/6755522

## Case

- **Full name:** Interlake, Inc. v. Kosydar, Tax Commr.
- **Court:** Ohio Supreme Court
- **Decided:** June 18, 1975
- **Citations:** 42 Ohio St. 2d 457; 71 Ohio Op. 2d 436; 330 N.E.2d 444; 1975 Ohio LEXIS 516
- **Precedential status:** Published
- **Opinion:** Concurrence by Brown
- **Judges:** Brown, Celebrezze, Cobeigan, Corrigan, Herbert, Neill, Stern
- **Cited by:** 12 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/6755522

## Opinion text

William B. Brown, J.,
concurring'. The dissenting opinion correctly states that “[u]nless our decision in Mead [Corp. v. Glander (1950), 153 Ohio St. 539 ] is to be overruled, we must hold herein that Interlake’s manufacturing process began when it converted coal to coke in its coke ovens.”
When this court decided Ohio Ferro-Alloys Corp. v. Kosydar (1973), 34 Ohio St. 2d 113 , I considered the Mead decision as being overruled. I join the majority in this case which reinforces that fact sub silentio.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6755522. Public record. Not legal advice.