Keystone Consolidated Industries, Inc. v. Allphin

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• applying this statutory language to hold that company’s purchase of gaseous nitrogen and oxygen was subject to use tax in its entirety without deducting the “facility charge” for the storage of those gases
• applying this statutory language to hold that company’s purchase of gaseous nitrogen and oxygen was subject to use tax in its entirety without deducting the “facility charge” for the storage of those gases
• oxygen and nitrogen are tangible personal property
• oxygen and nitrogen are tangible person property

Source: CourtListener parenthetical corpus (CC0).