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CENTERIOR FUEL CORP. v. ZAINO

Nos. 99-1987 and 99-1988.

90 Ohio St.3d 540 (2001)

CENTERIOR FUEL CORPORATION, APPELLEE, v. ZAINO, TAX COMMR., ET AL., APPELLANTS. OES FUEL, INC., APPELLEE, v. ZAINO, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 17, 2001.

Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, L.L.P., Bebe A. Fairchild, Abby R. Levine and David J. Young, for appellees.

Betty D. Montgomery, Attorney General, and James C. Sauer, Assistant Attorney General, for appellant Thomas M. Zaino, Tax Commissioner of Ohio.

Charles E. Coulson, Lake County Prosecuting Attorney, Michael P. Brown and James R. Dugan, Assistant Prosecuting Attorneys, for appellant Edward H. Zupancic, Lake County Auditor.

Mark E. Mulligan, Ottawa County Prosecuting Attorney; Baumgartner & O'Toole, Kenneth S. Stumphauzer and Daniel D. Mason, for appellant James Snider, Ottawa County Auditor.

ALICE ROBIE RESNICK, J.

These two cases have been consolidated for review. The appellees, Centerior Fuel Corporation ("CFC") and OES Fuel, Inc. ("OES Fuel") ("fuel companies"), are nonutilities that lease nuclear fuel rods to public utilities that are part owners of either the Perry nuclear power plant in Lake County or the Davis-Besse nuclear power plant in Ottawa County. The tax years at issue are 1990-1995.

CFC leases fuel rods to the Cleveland...

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