ATS Ohio, Inc. v. Tracy

Citations

• 1996 Ohio 124
• 76 Ohio St. 3d 297

Syllabus

Taxation—Listing personal property by manufacturer—Inventory in the process of manufacture, to the extent of progress payments received therefor, is not \owned\ by the manufacturer and is not taxable to it as Schedule 3 personal property under R.C. 5711.16, when.