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HOME DEPOT USA, INC. v. LEVIN

No. 2008-1182.

121 Ohio St.3d 482 (2009)

2009-Ohio-1431

HOME DEPOT USA, INC., Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided April 2, 2009.

Attorney(s) appearing for the Case

Thompson Hine, L.L.P., and Gregory J. Gawlik; and Gibson, Dunn & Crutcher, L.L.P., Randy M. Mastro, and Jennifer H. Rearden, for appellant.

Richard Cordray, Attorney General, and Damion H. Clifford, Assistant Attorney General, for appellee.

PFEIFER, J.

{¶ 1} In this case, the Home Depot USA, Inc. ("Home Depot") appeals the determination by the Board of Tax Appeals ("BTA") that Home Depot was not entitled to a refund of sales taxes pursuant to R.C. 5739.121's "bad debt" deduction. R.C. 5739.121 authorizes a "bad debt" deduction where a vendor made sales on credit but the purchaser subsequently defaulted. However, R.C. 5739...

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