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MCI TELECOMMUNICATIONS CORP. v. LIMBACH

No. 92-1199.

68 Ohio St.3d 195 (1994)

MCI TELECOMMUNICATIONS CORPORATION, APPELLANT AND CROSS-APPELLEE, v. LIMBACH, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided February 2, 1994.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue, John C. Duffy, Jr., Beth Heifetz, Timothy B. Dyk, Walter Nagel and Douglas A. Richards, for appellant and cross-appellee.

Lee I. Fisher, Attorney General, Barton A. Hubbard and James C. Sauer, Assistant Attorneys General, for appellee and cross-appellant.

Per Curiam.

A

Specifying Error in the Notice of Appeal

In paragraph four of its notice of appeal filed with the BTA, MCI asserted that the commissioner's application of R.C. 5727.10 to it denied it equal protection of the laws, and, in paragraph five, that the commissioner's failure to apply the general personal property tax statute to it, R.C. 5711.22, also denied it equal protection. The...

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