# General Motors Corp. v. Lindley

> Ohio Supreme Court · August 26, 1987 · 32 Ohio St. 3d 158

URL: https://www.frixlaw.com/law-library/cases/6759907

## Case

- **Full name:** General Motors Corporation, Central Foundry Div., and v. Lindley, Tax Commr., and Cross-Appellee
- **Court:** Ohio Supreme Court
- **Decided:** August 26, 1987
- **Citations:** 32 Ohio St. 3d 158; 512 N.E.2d 660; 1987 Ohio LEXIS 363
- **Precedential status:** Published
- **Opinion:** Concurrence by Holmes
- **Judges:** Brown, Douglas, Holmes, Locher, Moyer, Sweeney, Wright
- **Cited by:** 3 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/6759907

## Opinion text

Holmes, J.,
concurring in part and dissenting in part. I concur generally in the majority opinion, but dissent from the conclusion that the battery charging equipment would not be tax exempt. These electrical units should be exempt in that they are an integral part of the electric mobile units. Without power the latter could not operate to transport the materials, indeed becoming immobile mobile units. Being an integral part of the transporting units, the chargers should be afforded the same tax treatment of exemption.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6759907. Public record. Not legal advice.