BASIC DISTRIB. CORP. v. OHIO DEPT. OF TAXATION

No. 00-1911.

94 Ohio St.3d 287 (2002)

BASIC DISTRIBUTION CORPORATION, APPELLEE, v. OHIO DEPARTMENT OF TAXATION, APPELLANT.

Supreme Court of Ohio.

Decided February 27, 2002.


Attorney(s) appearing for the Case

Bricker & Eckler, L.L.P., Mark A. Engel and Luther L. Liggett, Jr., for appellee.

Betty D. Montgomery, Attorney General, Michael J. Valentine, Richard C. Farrin and James P. Dinsmore, Assistant Attorneys General, for appellant.

Blaugrund, Herbert & Martin, Inc., Steven A. Martin and Teri G. Rasmussen, urging affirmance for amicus curiae, Ohio Society of Certified Public Accountants.


LUNDBERG STRATTON, J.

Appellee Basic Distribution Corporation sells and distributes electrical supplies to construction contractors, manufacturers, and maintenance firms, for resale or for incorporation into real property. In April 1994, Ohio Department of Taxation agent Jenny Gleich telephoned Basic's vice president of finance, Aurel Balcarcel, to inform him that appellant, the Ohio Department of Taxation, was going to conduct a tax audit of Basic's...

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