NAVISTAR, INC. v. TESTA

No. 2015-2055.

153 Ohio St.3d 48 (2018)

2018-Ohio-1895

NAVISTAR, INC., APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 16, 2018.


Attorney(s) appearing for the Case

Maryann B. Gall ; and Vorys, Sater, Seymour & Pease, L.L.P., Anthony L. Ehler , and Steven L. Smiseck , for appellant.

Michael DeWine , Attorney General, and Barton A. Hubbard , Assistant Attorney General, for appellee.


{¶ 1} This case involves the commercial-activity-tax ("CAT") credit prescribed by R.C. 5751.53, and it comes before us for a second time, following our remand in Navistar, Inc. v. Testa, 143 Ohio St.3d 460, 2015-Ohio-3283, 39 N.E.3d 509 ("Navistar I"). In Navistar...

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