Legal Opinion
Home Depot USA, Inc. v. Levin
Ohio Supreme Court
Decided April 2, 2009No. 2008-1182PublishedCited by 6 opinions
1Opinion of the CourtPfeifer, J.
{¶ 1} In this case, the Home Depot USA, Inc. (“Home Depot”) appeals the determination by the Board of Tax Appeals (“BTA”) that Home Depot was not entitled to a refund of sales taxes pursuant to R.C. 5739.121’s “bad debt” deduction. R.C. 5739.121 authorizes a “bad debt” deduction where a vendor made sales on credit but the purchaser subsequently defaulted. However, R.C. 5739.121 requires that the bad debts “be charged off as uncollectible on the books of the vendor.” (Emphasis added.) We agree with the BTA that since separate finance companies carried the debt at issue, Home Depot did not…
2Cases cited8 opinions
- Tigner v. TexasSupreme Court of the United States · 1940
- MCI Telecommunications Corp. v. LimbachOhio Supreme Court · 1994
- GTE North, Inc. v. ZainoOhio Supreme Court · 2002
- Key Services Corp. v. ZainoOhio Supreme Court · 2002
- Phoenix Amusement Co. v. GlanderOhio Supreme Court · 1947
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- State v. WidmerOhio Court of Appeals · 2013
- Home Depot USA, Inc. v. Arizona Department of RevenueCourt of Appeals of Arizona · 2012
- VVF Intervest, L.L.C. v. HarrisOhio Supreme Court · 2025
- Citibank (South Dakota), N.A. v. Dept. of Taxes / Sears, Roebuck & Co. v. Dept. of TaxesSupreme Court of Vermont · 2016
- Magee v. the Home Depot U.S.A., 2100715 (ala.civ.app. 11-4-2011)Court of Civil Appeals of Alabama · 2011
1 more not listed; retrieve them via the Exa API.