Tetlak v. Bratenahl

Citations

• 2001 Ohio 129
• 92 Ohio St. 3d 46

Syllabus

Municipal corporations—Taxation—Income tax—Distributive share of the earnings of an S corporation does not constitute intangible income except when the income received by the S corporation itself is intangible—Income is not exempt from municipal income taxation pursuant to R.C. 718.01(F)(3), when.