Mandel v. Limbach

Citations

• 1994 Ohio 31
• 69 Ohio St. 3d 617

Syllabus

Taxation—Income tax—R.C. 5747.01 allows exclusion of interest on obligations of the United States as netted with the expense incurred to earn the interest income—Phrase \to the extent includible\ in R.C. 5747.01(A) interpreted to limit the interest income exclusion to the amount actually included in federal adjusted gross income.