TANSON HOLDINGS, INC. v. DARKE CTY. BD. OF REVISION

No. 95-470.

74 Ohio St.3d 687 (1996)

TANSON HOLDINGS, INC., APPELLANT, v. DARKE COUNTY BOARD OF REVISION, APPELLEE.

Supreme Court of Ohio.

Decided March 1, 1996.


Attorney(s) appearing for the Case

Ball, Noga & Tanoury and Ronald B. Noga, for appellant.

Jonathan P. Hein, Darke County Prosecuting Attorney, and Richard M. Howell, Assistant Prosecuting Attorney, for appellee.


Per Curiam.

Appellant contends that the BTA erred because there was no reliable or probative evidence to support the BTA's determination that the sale from Tanson to Knowlton was not an arm's-length sale. In Walters v. Knox Cty. Bd. of Revision (1989), 47 Ohio St.3d 23, 546 N.E.2d 932, we defined the elements of an arm's-length sale, stating that "it is voluntary, i.e., without compulsion or duress;...

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