Legal Opinion
PPG Industries, Inc. v. Kosydar
Ohio Supreme Court
Decided March 25, 1981No. 80-297PublishedCited by 18 opinions
1Opinion of the CourtClifford F. Brown, J.
R. C. 5717.04 limits the revisory jurisdiction of the Court of Appeals to determining whether the decision of the Board of Tax Appeals was reasonable and lawful. Wheeling Steel Corp. v. Evatt (1944), 143 Ohio St. 71, 77.
The parties to this action disagree as to the true value of appellee’s Ohio inventory of finished goods and work in progress for all its Ohio plants for the tax years 1968 through 1971. At issue is whether the variable costing method employed by PPG is an acceptable indicator of true value for Ohio personal property tax purposes. Even though the Tax Commissioner, pursuant to…
2Cases cited11 opinions
- Ace Steel Baling, Inc. v. PorterfieldOhio Supreme Court · 1969
- Wheeling Steel Corp. v. EvattOhio Supreme Court · 1944
- Aluminum Co. of America v. KosydarOhio Supreme Court · 1978
- G.S.T. v. City of Avon LakeOhio Supreme Court · 1976
- Monsanto Co. v. LindleyOhio Supreme Court · 1978
6 more not listed; retrieve them via the Exa API.
3Cited by18 opinions
- Hatchadorian v. LindleyOhio Supreme Court · 1986
- Progressive Plastics, Inc. v. TestaOhio Supreme Court · 2012
- Tele-Media Co. v. LindleyOhio Supreme Court · 1982
- WCI Steel, Inc. v. TestaOhio Supreme Court · 2011
- Federated Department Stores, Inc. v. LindleyOhio Supreme Court · 1983
13 more not listed; retrieve them via the Exa API.