Legal Opinion
KeyCorp v. Tracy
Ohio Supreme Court
Decided November 30, 1999No. 1998-1608PublishedCited by 1 opinion
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 87 Ohio St.3d 238.] KEYCORP, SUCCESSOR IN INTEREST TO SOCIETY CORPORATION [AND TRUSTCORP, INC.], APPELLANT, v. TRACY, TAX COMMISSIONER, APPELLEE. [Cite as KeyCorp v. Tracy,
1999-Ohio-43.] Taxation—Franchise tax—Amount of bank holding company’s repurchase agreements, Eurodollar deposits, cash deposits, and certificates of deposits it had with its wholly owned banking subsidiary are not the types of indebtedness that are excluded by R.C. 5733.05(A)(5)(c) in determining value of bank holding company’s issued and outstanding shares of…
2Cases cited6 opinions
- State v. WilsonOhio Supreme Court · 1997
- State v. AspellOhio Supreme Court · 1967
- Nebraska Department of Revenue v. LoewensteinSupreme Court of the United States · 1994
- Speroff v. First-Central Trust Co.Ohio Supreme Court · 1948
- Gulf Oil Corp. v. LindleyOhio Supreme Court · 1980
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- General Motors Corp. v. Franchise Tax BoardCalifornia Supreme Court · 2006