INTERNATL. BUSINESS MACHINES CORP. v. LEVIN

No. 2009-1296.

125 Ohio St.3d 347 (2010)

2010-Ohio-1861

INTERNATIONAL BUSINESS MACHINES CORPORATION et al., Appellants, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided May 5, 2010.


Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Edward J. Bernert, and Kelvin M. Lawrence, for appellants.

Richard Cordray, Attorney General, and Barton A. Hubbard and Sophia Hussain, Assistant Attorneys General, for appellee.


CUPP, J.

{¶ 1} Appellants, International Business Machines Corporation ("IBM Corp.") and IBM Credit Corporation ("IBM Credit") (collectively, "IBM"), appeal from a decision of the Board of Tax Appeals ("BTA") that affirmed three final determinations of the Tax Commissioner, each of which declined to award interest on certain refunds. We hold that the commissioner and the BTA properly denied the interest...

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