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· 4/28/1999

Dupee v. Tracy

Citations

  • 1999 Ohio 382
  • 85 Ohio St. 3d 350

Syllabus

Taxation—Income tax—Distributive share income nonresident shareholders of an Ohio S corporation receive and report as part of their federal adjusted gross income is subject to Ohio personal income tax.

Judges: Francis E. Sweeney, Sr., J.

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