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NATIONAL TIRES, INC. v. LINDLEY

Nos. 40699, 40700 and 40701.

68 Ohio App. 2d 71 (1980)

NATIONAL TIRES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Cuyahoga County.

Decided March 27, 1980.

Attorney(s) appearing for the Case

Messrs. Jones, Day, Reavis & Pogue and Mr. Hugh Calkins, for appellant.

Mr. William J. Brown, attorney general, for appellee.

PRYATEL, P. J.

Appellant, National Tires, Inc., appeals the decision of the Board of Tax Appeals ("board") affirming the order of appellee, Edgar Lindley, Tax Commissioner ("commissioner"), assessing franchise taxes, penalties and interest against appellant for the years 1973 to 1975, pursuant to R. C. 5733.05.

The record discloses that in 1975 the commissioner amended appellant's franchise tax assessment, based...

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