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C & R WAREHOUSE, INC. v. LINDLEY

No. 79-580.

61 Ohio St. 2d 50 (1980)

C & R WAREHOUSE, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 9, 1980.

Attorney(s) appearing for the Case

Messrs. Murphey, Young & Smith and Mr. Joseph C. Winner, for appellant.

Mr. William J. Brown, attorney general, and Ms. Barbara E. Lapworth, for appellee.

WILLIAM B. BROWN, J.

To decide this cause, we must determine whether R. C. 5711.03 permits C & R to exclude from its taxable personal property for 1974 the wholesale inventory that Circle transferred to C & R on November 1, 1974.

In relevant part, R. C. 5711.03 provides:

"* * * When a person or taxpayer engages in business in this state on or after the first day of January, in any year, he shall list all his taxable property, except inventory...

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