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COCA-COLA BOTTLING CORP. v. LINDLEY

Nos. 77-580, 77-591, 77-595 and 77-596.

54 Ohio St. 2d 1 (1978)

COCA-COLA BOTTLING CORPORATION, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. SCOTT & FETZER COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. COOK UNITED, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. HEINEN'S, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 5, 1978.

Attorney(s) appearing for the Case

Messrs. Taft, Stettinius & Hollister, Mr. Stephen M. Nechemias and Mr. Jerold A. Fink, for appellant Coca-Cola Bottling Corporation.

Messrs. Jones, Day, Reavis & Pogue, Mr. Henry C. Harvey and Mr. Marie C. Grossman, for appellant Scott & Fetzer Company.

Messrs. Guren, Merritt, Sogg & Cohen, Mr. Charles R. Schaefer and Mr. Steven A. Belman, for appellant Cook United, Inc.

Messrs. Thompson, Hine & Flory, Mr. Robert A. Bergquist and Mr. Stephen L. Buescher, for appellant Heinen's, Inc.

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

WILLIAM B. BROWN, J.

The main issue raised by the instant cause is whether the requirement in R. C. 5733.12 that claims for franchise tax refunds be filed "within three years from the date of the illegal or erroneous payment of the tax" bars appellants from obtaining refunds on taxes which were calculable before, but not payable until after, R. C. 5733.12 went into effect.

Appellants contend that they are not barred from filing refund claims more than three...

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