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THE WHITE RUBBER COMPANY v. LINDLEY

No. 80-653.

65 Ohio St. 2d 94 (1981)

THE WHITE RUBBER COMPANY, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 31, 1981.

Attorney(s) appearing for the Case

Messrs. Kane, Bangas & Sicuro and Mr. Terry G. P. Kane, for appellee.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellant.

Per Curiam.

The issue presented in the instant cause is whether the Board of Tax Appeals' determination, granting appellee an air pollution control certificate permitting tax exemption for its vapor adsorption system, is reasonable and lawful. See Sun Oil Company v. Lindley (1978), 56 Ohio St.2d 313. R. C. 5709.21, the statute setting forth the certification...

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