403 N.E.2d 996 (Ohio 1980), 79-796, Superior's Brand Meats, Inc. v. Lindley

Citation: 403 N.E.2d 996, 62 Ohio St.2d 133

Opinion Judge: CELEBREZZE, C.J.

Party Name: SUPERIOR'S BRAND MEATS, INC., Appellant, v. LINDLEY, Tax Commr., Appellee.

Attorney: Miller & Noga and Ronald B. Noga, Columbus, for appellant. Ordinarily, where an administrative proceeding is of a judicial nature and where the parties have had an ample opportunity to litigate the issues involved in the proceeding, the doctrine of collateral estoppel may be used to bar litigatio...

Judge Panel: HERBERT, WILLIAM B. BROWN, PAUL W. BROWN, SWEENEY, LOCHER and HOLMES, JJ., concur.

Case Date: April 30, 1980

Court: Ohio Supreme Court