American Home Products Corp. v. Tracy

Deshler, Judge.

{¶ 1} Appellant American Home Products Corporation, n.k.a. Wyeth (“AHP”), appeals from a decision of the Ohio Board of Tax Appeals (“BTA”), which sustained a determination by appellee Roger W. Tracy, the Ohio Tax Commissioner, denying part of a corporate franchise tax refund claimed by one of AHP’s subsidiaries, A.H. Robins Company, Inc. (“Robins II”). Robins II is the successor pursuant to bankruptcy reorganization proceedings to the original A.H. Robins Company, hereinafter referred to as “Robins I.” The partial denial of the refund sought by AHP and its subsidiaries was…