AERONCA MFG. CORP. v. BD. OF TAX APPEALS

No. 39882.

6 Ohio St. 2d 87 (1966)

AERONCA MANUFACTURING CORP., APPELLANT, v. BOARD OF TAX APPEALS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided April 20, 1966.


Attorney(s) appearing for the Case

Messrs. Cohen & Wolf and Mr. Robert L. Jordan, for appellant.

Mr. William B. Saxbe, attorney general, Mr. William M. Culbert and Mr. Edgar L. Lindley, for appellees.


SKEEL, J.

The only question presented by this appeal is one of law, that is, is the claim of a corporation for a refund of previously overpaid federal income taxes (there being no dispute as to the validity of such claims), in making its return to the Department of Taxation of Ohio of personal property for taxation purposes, to be returned as current accounts receivable or as "other taxable intangibles" as defined in Section 5701.07, Revised Code?

Section...

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