Legal Opinion
American Home Products Corp. v. Limbach
Ohio Supreme Court
Decided March 7, 1990No. Nos. 88-1252 and 88-1318PublishedCited by 11 opinions
1Per curiam
Ohio levies the franchise tax on foreign corporations for the privilege of doing business in Ohio, owning or using a part or all of its capital or property in Ohio, or holding a certificate authorizing it to do business in Ohio. R.C. 5733.01(A). Ohio levies the tax on the net worth or net income basis, whichever produces the greater tax. R.C. 5733.06. This appeal concerns the net income basis.
Ohio allocates some income entirely to Ohio under R.C. 5733.051, generally according to the situs of property producing it. Ohio apportions unallocated income under former R.C. 5733.051(A)(8) (now…
2Cases cited5 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- ASARCO Inc. v. Idaho State Tax CommissionSupreme Court of the United States · 1982
- Hawthorn Mellody, Inc. v. LindleyOhio Supreme Court · 1981
- R.H. Macy & Co. v. LindleyOhio Supreme Court · 1986
3Cited by11 opinions
- Automatic Data Processing, Inc. v. Department of RevenueAppellate Court of Illinois · 2000
- Corrigan v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- Pledger v. Illinois Tool Works, Inc.Supreme Court of Arkansas · 1991
- SFA Folio Collections, Inc. v. TracyOhio Supreme Court · 1995
- American Home Products Corp. v. Director, Division of TaxationNew Jersey Tax Court · 1990
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