RICH'S DEPT. STORES, INC. v. LEVIN

No. 2009-0437.

125 Ohio St.3d 15 (2010)

2010-Ohio-957

RICH'S DEPARTMENT STORES, INC., Appellee, v. LEVIN, TAX COMMR., Appellant.

Supreme Court of Ohio.

Decided March 18, 2010.


Attorney(s) appearing for the Case

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

Richard Cordray, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellant.


MOYER, C.J.

{¶ 1} Before the court is an appeal from a decision of the Board of Tax Appeals ("BTA") in a personal-property tax case. The BTA ordered the Tax Commissioner to reduce the values assigned to merchandise held in inventory by Rich's Department Stores with respect to tax years 2000, 2001, and 2002. Specifically, the BTA ordered reductions based upon "vendor markdown allowances," i.e., allowances granted by vendors that supplied merchandise...

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