761 N.E.2d 20 International Business Machines Corporation, Appellant, v. Zaino, Tax Commr., Appellee. Page 153 No. 00-1700.Supreme Court of Ohio.Submitted September 19, 2001. Decided January 30, 2002. Appeal from the Board of Tax Appeals, No. 99-K-616. Pfeifer, J. The question presented by this case is whether a taxpayer seeking a refund of an overpayment of […]