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Ohio Supreme Court· 11/29/1994

Mut. Holding Co. v. Limbach

Citations

  • 1994 Ohio 30
  • 71 Ohio St. 3d 59

Syllabus

Taxation—Franchise tax—Noninsurance corporation that is a subsidiary of a domestic insurance company is not exempt under R.C. 5725.25 from franchise tax imposed by R.C. 5725.18.

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • “Generally, a parent and subsidiary are separate and distinct legal entities. This is so even if the parent owns all the outstanding shares of the subsidiary.”’

Source: CourtListener parenthetical corpus (CC0).

Judges: Moyer, C.J.

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Cited by

4 cases in this archive cite this case.

Cites

4 cases in this archive are cited by this case.

Sourced from CourtListener / Free Law Project (CC0).

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