CHAMPION SPARK PLUG CO. v. LINDLEY

No. 82-1358.

6 Ohio St. 3d 56 (1983)

CHAMPION SPARK PLUG COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 20, 1983.


Attorney(s) appearing for the Case

Messrs. Gressley, Kaplin & Parker, Mr. Lynn H. Gressley and Mr. Richard R. Malone, for appellant.

Mr. Anthony J. Celebrezze, Jr., attorney general, and Mr. Mark A. Engel, for appellee.


Per Curiam.

The sole issue before this court is whether the Board of Tax Appeals' decision affirming the Tax Commissioner's assessment based on the FIFO method of accounting, was unreasonable or unlawful.

R.C. 5711.21 states in pertinent part:

"* * * Whenever any taxable property is required to be assessed at its true value in money * * *, the assessor shall be guided by the statements contained in the taxpayer's return and such other...

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