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J.M. SMUCKER, L.L.C. v. LEVIN

No. 2006-0355.

113 Ohio St.3d 337 (2007)

2007-Ohio-2073

J.M. SMUCKER, L.L.C., APPELLANT, v. LEVIN, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 16, 2007.

Attorney(s) appearing for the Case

Sleggs, Danzinger & Gill Co., L.P.A., and Todd W. Sleggs, for appellant.

Marc Dann, Attorney General, and Duane M. White, Assistant Attorney General, for appellee.

MOYER, C.J.

{¶ 1} In this appeal, J.M. Smucker, L.L.C. ("Smucker LLC"), the manufacturing arm of J.M. Smucker Company ("Smucker Co."), sought abatement of late-filing penalties assessed by the Tax Commissioner for tax years 2002 and 2003. Pursuant to R.C. 5711.28, the Tax Commissioner denied Smucker LLC's application for abatement. The taxpayer appealed to the Board of Tax Appeals ("BTA"). We conclude that the BTA acted reasonably and...

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