Farmers Dairy Foods, Inc. v. Zaino , 98 Ohio St. 3d 1507 ( 2003 )

Board of Tax Appeals, No. 97-R-167. Sua sponte, cause consolidated for argument and decision with 2002-1261, Dairy Farmers of Am., Inc. v. Zaino, Board of Tax Appeals, No. 01-M-378, and 2002-1685, Dairy Farmers of Am., Inc. v. Zaino, Board of Tax Appeals, No. 98-P-366.