SHV N. Am. Corp. v. Tracy

Citations

• 1994 Ohio 29
• 70 Ohio St. 3d 395

Syllabus

Taxation—Franchise tax—Application of R.C. 5733.05 in establishing value of corporation's stock—Company preparing its franchise tax return on the net worth basis is bound by its books, when -- Board of Tax Appeals properly accepted values of separate subsidiaries of company as reflected by the company's books, when.