Baldwin Co. v. Glander

The precise question presented is whether the decision of the Board of Tax Appeals was unreasonable or unlawful wherein it held that all business done by the appellant was Ohio business and that all of appellant’s accounts receivable should be given an Ohio situs.

The method of computing the franchise tax of an Ohio corporation is set forth in Section 5498, General-Code. The computation involves a determination of the amount and value of business done by the corporation in Ohio as compared with the total amount and value of business done by the corporation and also the fair value of the…