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HARSCO CORP. v. TRACY

No. 97-2006.

85 Ohio St.3d 382 (1999)

HARSCO CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 5, 1999.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert and George H. Boerger, for appellant.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

COOK, J.

The question in this case is whether Borden controls Harsco's tax situation, that is, whether the term "capital gain" as used in R.C. 5733.051(C) and (D) includes recaptured depreciation income attributable to the sale of Ohio assets. We find that Borden controls the outcome of this case, and we decline to reconsider the Borden analysis in light of years of taxpayers' reliance...

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