Progressive Plastics, Inc., Plaintiff-Appellant,
v.
Richard A. Levin, Tax Commissioner, Defendant-Appellee.
Court of Appeals of Ohio, Eighth District, Cuyahoga County.https://leagle.com/images/logo.png
RELEASED: April 30, 2009.
RELEASED: April 30, 2009.
Attorney(s) appearing for the Case
Christian M. Bates, Joseph G. Corsaro, Corsaro & Associates Co., L.P.A., 28039 Clemens Road, Westlake, OH 44145, Attorneys for Appellant.
Richard Cordray, Attorney General, Barton A. Hubbard, Damion M. Clifford, Assistant Attorneys General, 30 East Broad Street, 25th Fl., Columbus, OH 43215-3428, Attorneys for Appellee.
Before: McMonagle, J., Kilbane, P.J., and Sweeney, J.
Court of Appeals of Ohio, Eighth District, Cuyahoga County.
JOURNAL ENTRY AND OPINION
CHRISTINE T. McMONAGLE, J.
{¶ 1} Plaintiff-appellant, Progressive Plastics, Inc. ("PPI"), appeals from the decision and order of the Board of Tax Appeals ("BTA") upholding the final determination of the Tax Commissioner of Ohio ("Commissioner"), which increased the book value of PPI's inventory for personal property tax purposes and found that PPI had improperly excluded from its personal property tax return certain...
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