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· 2/6/2002

Columbus Div. of Income Tax v. New Plan Realty Trust

Citations

  • 2002 Ohio 479
  • 94 Ohio St. 3d 193

Syllabus

Taxation—Dividends paid by real estate investment trust to its shareholders are not tax deductible as \ordinary and necessary expenses\ under Columbus City Code 361.09.

Judges: Alice Robie Resnick, J.

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