ROWE-REILLY CORP. v. TRACY

No. 98-1013.

85 Ohio St.3d 625 (1999)

ROWE-REILLY CORPORATION. D.B.A. ROUGH BROTHERS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 16, 1999.


Attorney(s) appearing for the Case

Kegler, Brown, Hill & Ritter, Paul D. Ritter, Jr., Melvin D. Weinstein and Lynda G. Loomis, for appellant.

Betty D. Montgomery, Attorney General, and Duane M. White, Assistant Attorney General, for appellee.


DOUGLAS, J.

This is an appeal from a decision of the BTA wherein the BTA affirmed assessments by the Tax Commissioner that taxed as personal property certain items of inventory owned by the appellant. The assessments levied against the appellant were for tax years 1988 through 1993.2

During the tax years in question in this matter, R.C. 5709.01(B) provided in pertinent part that unless otherwise expressly exempted...

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