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SUPERIOR'S BRAND MEATS, INC. v. LINDLEY

No. 79-796.

62 Ohio St. 2d 133 (1980)

SUPERIOR'S BRAND MEATS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 30, 1980.

Attorney(s) appearing for the Case

Messrs. Miller & Noga and Mr. Ronald B. Noga, for appellant.

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

CELEBREZZE, C. J.

The basis of the Board of Tax Appeal's decision in the case at bar is the doctrine of collateral estoppel. This issue was not raised in the disposition of appellant's application for a refund until the October, 1978, hearing before the Board of Tax Appeals. Appellant argues that the Tax Commissioner, by failing to utilize the doctrine in denying the application for a refund, waived its use before the

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