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GULF+WESTERN METALS FORMING CO. v. COLLINS

No. 76-200.

48 Ohio St. 2d 364 (1976)

GULF+WESTERN METALS FORMING CO. ET AL., APPELLANTS, v. COLLINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 27, 1976.

Attorney(s) appearing for the Case

Messrs. Porter, Stanley, Piatt & Arthur, Mr. Ronald W. Gabriel and Mr. Roger F. Day, for appellants.

Mr. William J. Brown, attorney general, and Mr. Michael L. Moushey, for appellee.

Per Curiam.

Gulf+Western Metals Forming Company and Gulf+Western Industrial Products Company set forth five propositions of law in their appeal. The first two propositions of law relate to the effect of the corporate reorganization of appellants' subsidiaries and will be considered together.

Appellants assert that the separate corporate existence of the surviving corporation in a merger under R. C. 1701.82 is not extinguished on the date the merger...

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