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HOOVER UNIVERSAL, INC. v. LIMBACH

No. 90-1998.

61 Ohio St.3d 563 (1991)

HOOVER UNIVERSAL, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 28, 1991.

Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellant.

Lee I. Fisher, Attorney General, and Richard C. Farrin, for appellee.

Bricker & Eckler, Edgar L. Lindley and Darlene R. Gerson, urging reversal for amicus curiae, Allied Signal, Inc.

Per Curiam.

We hold that Hoover may claim an investment tax credit for paying personal property tax on qualifying personal property purchased by Mansfield and Rogate, transferred to Hoover in the corporate merger, and first listed for personal property tax purposes by Hoover. We also hold that Hoover may claim an investment tax credit for paying personal property tax on qualifying personal property in a short-period taxable year.

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