Goodyear Tire & Rubber Co. v. Tracy

[This opinion has been published in Ohio Official Reports at 85 Ohio St.3d 615.] GOODYEAR TIRE & RUBBER COMPANY, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Goodyear Tire & Rubber Co. v. Tracy,

1999-Ohio-325.] Taxation—Calculating franchise tax base—Net worth method of calculating the base upon which corporate franchise tax is to be assessed under former R.C. 5733.05(A) for tax year 1987—Retirement plan surplus includible in the numerator of the property fraction for franchise tax purposes. (No. 98-1010—Submitted March 10, 1999—Decided June 16, 1999.) APPEAL from the Board of Tax…