SUMMIT STEEL v. KOSYDAR

No. 74-235.

41 Ohio St. 2d 81 (1975)

SUMMIT STEEL CORP., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 5, 1975.


Attorney(s) appearing for the Case

Messrs. Vance, Russin & Brown and Mr. Charles W. Vance, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.


Per Curiam.

The simple issue before this court is whether the decision of the Board of Tax Appeals, finding that appellant improperly determined the value of its stock for franchise tax assessment purposes, is unreasonable or unlawful.

Appellant argues that Kenmore's "appraisal surplus" was "easily recognizable in the books" of appellant and that the Tax Commissioner is not precluded from making an examination of all of appellant's books to determine...

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