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SHILOH AUTOMOTIVE, INC. v. LEVIN

No. 2006-1384.

117 Ohio St.3d 4 (2008)

2008-Ohio-68

SHILOH AUTOMOTIVE, INC., APPELLANT AND CROSS-APPELLEE, v. LEVIN, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided January 16, 2008.

Attorney(s) appearing for the Case

Jones Day and Charles M. Steines, for appellant and cross-appellee.

Marc Dann, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee and cross-appellant.

PFEIFER, J.

{¶ 1} This is an appeal as of right by appellant and cross-appellee, Shiloh Automotive, Inc. ("Shiloh Auto"), and a cross-appeal as of right by appellee and cross-appellant, Richard A. Levin, Tax Commissioner of Ohio, from a decision of the Board of Tax. Appeals ("BTA") in case Nos. 2004-M-380 and 2004-M-1283. The BTA consolidated the cases because Shiloh Auto raised essentially the same errors in each case.

{¶ 2}<...

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