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MIDLAND-ROSS CORP. v. AMERICAN CYANAMID CO.

No. 76-1268.

553 F.2d 1010 (1977)

MIDLAND-ROSS CORPORATION, Plaintiff-Appellant, v. AMERICAN CYANAMID COMPANY et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided and Filed May 4, 1977.

Attorney(s) appearing for the Case

Thomas P. Mulligan, Raymond J. Durn, Jones, Day, Reavis & Pogue, Cleveland, Ohio, for plaintiff-appellant.

John Lansdale, Squire, Sanders & Dempsey, David A. Nelson, James Woodring, Cleveland, Ohio, for defendants-appellees.

Before WEICK, EDWARDS and LIVELY, Circuit Judges.

LIVELY, Circuit Judge.

This is a diversity action in which the plaintiff sought to recover from the defendants money which the plaintiff paid as personal property taxes to the State of Ohio in the year 1970. The district court denied recovery, and the plaintiff has appealed. A stipulation of facts reveals that the plaintiff, Midland-Ross Corporation (M-R), sold to the defendant, American Cyanamid Company (Cyanamid), the assets of a business known as the IRC Fibers...

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