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SYRO STEEL CO. v. KOSYDAR

No. 72-526.

34 Ohio St. 2d 9 (1973)

SYRO STEEL CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 11, 1973.

Attorney(s) appearing for the Case

Messrs. Harrington, Huxley & Smith and Mr. William E. Fowler, Jr., for appellant.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellee.

STERN, J.

Appellant's primary contention is that the assets in question should be treated as "idle equipment," valued for tax purposes at ten percent of its original cost. The sole authority for this proposition is a 1948 directive of the Tax Commissioner, which has previously been found by this court to have no statutory support. See Red Top Brewing Co. v. Bowers (1955), 163 Ohio St. 18.

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