Columbia Gas of Ohio, Inc. v. Limbach

[This opinion has been published in Ohio Official Reports at 68 Ohio St.3d 366.] COLUMBIA GAS OF OHIO, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.* [Cite as Columbia Gas of Ohio, Inc. v. Limbach,

1994-Ohio-14.] Taxation—Public utilities—Excise tax—Denial of application for certificate of abatement—R.C. 5703.05—Board of Tax Appeals decision affirmed when overpayment of tax not proven. (No. 92-1985—Submitted December 7, 1993—Decided March 2, 1994.) Appeal from the Board of Tax Appeals, No. 89-X-44. __________________ {¶ 1} Columbia Gas of Ohio, Inc., appellant, challenges the denial of…