· 6/16/1999
Goodyear Tire & Rubber Co. v. Tracy
Citations
- 1999 Ohio 325
- 85 Ohio St. 3d 615
Syllabus
Taxation—Calculating franchise tax base—Net worth method of calculating the base upon which corporate franchise tax is to be assessed under former R.C. 5733.05(A) for tax year 1987—Retirement plan surplus includible in the numerator of the property fraction for franchise tax purposes.
Judges: Moyer, C.J.
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