MOYER, C.J.
The issue before the court is whether equipment under production for which progress payments have been received constitutes inventory "owned" by the manufacturer for purposes of R.C. 5711.16 and is subject to inclusion on the manufacturer's return as personal property. For the reasons that follow, subject to limitations discussed infra, we answer the question in the negative, and we reverse the decision of the BTA and remand the cause for further...
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