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GRABLER MFG. CO. v. KOSYDAR

No. 74-777.

43 Ohio St. 2d 75 (1975)

THE GRABLER MANUFACTURING CO., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided July 9, 1975.

Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman, Mr. C. Emory Glander and Mr. James H. Ledman, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

CELEBREZZE, J.

The issue before the court, as it was before the Tax Commissioner and the Board of Tax Appeals, is the proper determination of the "true value in money" of the personal property sold by Grabler to Hayes-Albion and Acme.

R. C. 5711.18, in pertinent part, provides:

"* * * In the case of personal property used in business, the book value thereof less depreciation at such time shall be listed...

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