YOUNGSTOWN SHEET & TUBE CO. v. KOSYDAR

No. 75-38.

44 Ohio St. 2d 96 (1975)

YOUNGSTOWN SHEET & TUBE COMPANY, APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 3, 1975.


Attorney(s) appearing for the Case

Messrs. Porter, Stanley, Platt & Arthur and Mr. Roger F. Day, for appellee.

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


CORRIGAN, J.

The appellant Tax Commissioner urges reversal of the Board of Tax Appeals' decision on the ground that the board erred as a matter of law in applying the standard of "generally accepted accounting principles" instead of the standard of "true value." Appellant maintains that R. C. 5711.16 and 5711.18 require the inclusion of depreciation in factory overhead when computing the value of a manufacturer's inventory...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases