Legal Opinion
Harsco Corp. v. Tracy
Ohio Supreme Court
Decided August 4, 1999No. 1998-1331Published
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 86 Ohio St.3d 189.] HARSCO CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Harsco Corp. v. Tracy,
1999-Ohio-155.] Taxation—Application of personal property tax to manufacturing inventory of a division sold by a corporation. (No. 98-1331—Submitted March 16, 1999—Decided August 4, 1999.) APPEAL from the Board of Tax Appeals, No. 95-K-294. __________________ {¶ 1} On December 1, 1989, Harsco Corporation (“Harsco”), appellant, sold a distinct division it owned and operated in Wooster, Ohio, its Astro Metallurgical…
2Cases cited12 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Nordlinger v. HahnSupreme Court of the United States · 1992
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
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