THE NESTLE CO., INC. v. PORTERFIELD

No. 71-149.

28 Ohio St. 2d 190 (1971)

THE NESTLE CO., INC., APPELLANT, v. PORTERFIELD, TAX COMMR. OF OHIO, APPELLEE.

Supreme Court of Ohio.

Decided December 29, 1971.


Attorney(s) appearing for the Case

Messrs. Schottenstein, Garel, Swedlow & Zox and Mr. Harvey Dunn, for appellant.

Mr. William J. Brown, attorney general, and Mr. Peter A. Stratigos, for appellee.


Per Curiam.

Appellant's first contention is that the board was without jurisdiction to set a tax assessment against 100% of the Sunbury inventory, since the only error alleged by appellant was the failure of the Tax Commissioner to eliminate the reported inventories at Sunbury when he allegedly substituted the "correct" taxable inventories at 10% and 7%.

R. C. 5717.03 sets out, in part, the effects of decisions by the board:

"The decisions of...

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