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DURABILT, INC. v. TESTA

No. 2011CA00016.

2011 Ohio 5374

Durabilt, Inc., Appellant/Cross-Appellee, v. Joseph W. Testa, Tax Commissioner of Ohio, Appellee/Cross Appellant.

Court of Appeals of Ohio, Fifth District, Stark County.

DATE OF JUDGMENT ENTRY: October 17, 2011.

Attorney(s) appearing for the Case

RICHARD W. ARNOLD , KRISTEN S. MOORE , Day Ketterer Ltd., Millennium Centre, Suite 300, 200 Market Avenue, North, P.O. Box 24215, Canton, Ohio 44701-4213, for Appellant/Cross-Appellee.

MICHAEL DEWINE , OHIO ATTORNEY GENERAL, RYAN P. O'ROURKE , Assistant Prosecuting Attorney, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215, for Appellee/Cross-Appellant.

Before: William B. Hoffman, P.J., John W. Wise, J., Patricia A. Delaney, J.

OPINION

HOFFMAN, P.J.

{¶1} Plaintiff-appellant/Cross-appellee Durabilt, Inc. appeals the December 21, 2010 Decision and Order of the Board of Tax Appeals affirming the final order of the Tax Commissioner Appellee/ Cross-Appellant Joseph W. Testa, Tax Commissioner of Ohio. Appellee/Cross-appellant Tax Commissioner has filed a cross-assignment of error.

STATEMENT OF THE CASE AND FACTS

{¶2} Appellant/Cross...

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