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PROGRESSIVE PLASTICS, INC. v. TESTA

No. 2011-1793.

133 Ohio St.3d 490 (2012)

2012 Ohio 4759

PROGRESSIVE PLASTICS, INC., Appellant, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided October 17, 2012.

Attorney(s) appearing for the Case

Corsaro & Associates Co., L.P.A., Christian M. Bates , and Joseph G. Corsaro , for appellant.

Michael DeWine , Attorney General, and Daniel W. Fausey , Assistant Attorney General, for appellee.

Per Curiam.

{¶ 1} In this appeal, Progressive Plastics, Inc. ("PPI") challenges the tax commissioner's decision to increase PPI's personal property tax assessments for 2004 and 2005. In amending the assessments, the commissioner recomputed the value of PPI's inventory based on the FIFO (first in, first out) accounting method rather than the LIFO (last in, first out) method, which PPI had used on its books. The Board of Tax Appeals (...

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