O.H. Materials Co. v. Limbach

This is an appeal by appellant, O.H. Materials Co., and a cross-appeal by the Tax Commissioner of Ohio, from a.decision of the Board of Tax Appeals affirming in part and reversing in part the determination of the Tax Commissioner.

Appellant, O.H. Materials, an Ohio corporation, with its headquarters in Findlay, Ohio, operates a hazardous waste disposal service doing business in Ohio and other states

Pursuant to R.C. 5733.05, O.H. Materials filed a claim with the Ohio Department of Taxation for a refund of $165,251.00 of corporation franchise taxes paid for the tax year 1982.

On January 29, 1987,…