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THE FIRST NATIONAL BANK OF WILMINGTON v. KOSYDAR

No. 75-385.

45 Ohio St. 2d 101 (1976)

THE FIRST NATIONAL BANK OF WILMINGTON, APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 11, 1976.

Attorney(s) appearing for the Case

Messrs. Jones, Day, Reavis & Pogue, Mr. Henry C. Harvey and Mr. Kenneth E. Updegraft, Jr., for appellant.

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

CELEBREZZE, J.

The issue before the court is whether appellant (which since 1864 has continuously carried on the business of banking in Ohio) first "engaged in business" in this state for purposes of R. C. 5711.03 in May 1972, when it acquired and leased certain personal property.

The statutory provisions relevant to this appeal are set out as follows:

R. C. 5725.01(A) provides, in pertinent part:

"(A) `Financial institution' includes every...

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