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PENNA. RD. CO. v. PORTERFIELD

Nos. 69-698, 69-699 and 69-704.

22 Ohio St. 2d 94 (1970)

PENNSYLVANIA RD. CO., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE. (No. 69-704). STATE, EX REL. PENN CENTRAL TRANSPORTATION CO., v. PORTERFIELD, TAX COMMR. (No. 69-698). STATE, EX REL. PENN CENTRAL TRANSPORTATION CO., v. BOARD OF TAX APPEALS. (No. 69-699).

Supreme Court of Ohio.

Decided April 22, 1970.

Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey, Mr. John Lansdale, Mr. William H. Lutz, Jr., and Mr. William F. Lahner, Jr., for Pennsylvania Railroad Company and Penn Central Transportation Company.

Mr. Paul W. Brown, attorney general, Mr. Shelby V. Hutchins and Mr. W. Robinson Watters, for the Tax Commissioner and Board of Tax Appeals.

Per Curiam.*

The railroad contends that, where the Supreme Court reverses a decision of the Board of Tax Appeals rendered on an appeal from a final determination by the Tax Commissioner as to the valuation for a particular year of a railroad for property tax purposes, and remands the cause to the Board of Tax Appeals for further proceedings, the Board of Tax Appeals cannot thereafter remand the cause to the Tax Commissioner for...

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