Bush & Cook Leasing, Inc. v. Tracy

[This opinion has been published in Ohio Official Reports at 79 Ohio St.3d 87.] BUSH & COOK LEASING, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Bush & Cook Leasing, Inc. v. Tracy,

1997-Ohio-404.] Taxation—Franchise tax—Sales and leasing of trucks, vans, and other commercial vehicles and equipment—Manner in which company records leases on its books is the manner in which it must report them for the franchise tax. (No. 96-1454—Submitted April 15, 1997—Decided June 25, 1997.) APPEAL from the Board of Tax Appeals, Nos. 94-H-167 and 94-H-168. __________________ {¶ 1} Bush & Cook…