Ardire v. Tracy

[This opinion has been published in Ohio Official Reports at 77 Ohio St.3d 409.] ARDIRE ET AL., APPELLANTS, V. TRACY, TAX COMMR., APPELLEE. [Cite as Ardire v. Tracy,

1997-Ohio-5.] Taxation--Income tax--Credits against income tax otherwise due--Taxpayer not entitled to resident income tax credit under former R.C. 5747.05(B) on that portion of adjusted gross income that was subjected to Michigan’s Single Business Tax. (No. 95-1535--Submitted November 12, 1996--Decided February 12, 1997.) APPEAL from the Board of Tax Appeals, No. 94-K-347. __________________ {¶ 1} During 1988, Philip and Donna…