L. J. Minor Corp. v. Breitenbach

Citations

• 1996 Ohio 325
• 77 Ohio St. 3d 168

Syllabus

Taxation—Municipal income taxes—Food products company operating a manufacturing plant in city of Cleveland and a warehouse and shipping facility in city of Brecksville not required to pay municipal income taxes to Cleveland on sales resulting from purchase orders received in Cleveland from customers located outside Cleveland when products that filled those orders were shipped to the customers from inventory stored in Brecksville—R.C. 718.02(A), applied.