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U. S. NUCLEAR v. LINDLEY

No. 79-1147.

61 Ohio St. 2d 339 (1980)

U. S. NUCLEAR CORPORATION, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 26, 1980.

Attorney(s) appearing for the Case

Messrs. Squire, Sanders & Dempsey, Mr. Fredrick L. Fisher and Mr. William H. Conner, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.

Per Curiam.

The only issue presented is the proper tax treatment of inventory acquired by USN in the merger on the last day of its fiscal year, November 30, 1974.

R. C. 5711.16 defines a "manufacturer" for purposes of listing property for the personal property tax, and also requires a manufacturer to return its inventory using an average value. It states:

"A person who purchases, receives, or holds personal property for the purpose of adding...

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