HUBBARD PRESS v. TRACY

No. 92-1382.

67 Ohio St.3d 564 (1993)

HUBBARD PRESS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 10, 1993.


Attorney(s) appearing for the Case

Vorys, Sater, Seymour & Pease, Raymond D. Anderson and Tony C. Merry, for appellant.

Lee I. Fisher, Attorney General, and James C. Sauer, Assistant Attorney General, for appellee.


Per Curiam.

The BTA's decision is not unreasonable or unlawful, and it is affirmed.

The BTA found Hubbard was not entitled to tax exemption either on the basis of collateral estoppel or on the basis of R.C. 5709.12 and 5709.121.

In Am. Soc. for Metals v. Limbach (1991), 59 Ohio St.3d 38, 39, 569 N.E.2d 1065, 1066, we attempted to resolve all doubts...

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