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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4 cases in this archive cite this case.
Cites
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