Legal Opinion
Columbus Div. of Income Tax v. New Plan Realty Trust
Ohio Supreme Court
Decided February 6, 2002No. 2000-1838Published
1Opinion of the Court
[This decision has been published in Ohio Official Reports at 94 Ohio St.3d 193.] CITY OF COLUMBUS, DIVISION OF INCOME TAX, APPELLANT, v. NEW PLAN REALTY TRUST, APPELLEE. [Cite as Columbus Div. of Income Tax v. New Plan Realty Trust,
2002-Ohio-479.] Taxation—Dividends paid by real estate investment trust to its shareholders are not tax deductible as “ordinary and necessary expenses” under Columbus City Code 361.09. (No. 00-1838—Submitted October 31, 2001—Decided February 6, 2002.) APPEAL from the Court of Appeals for Franklin County, No. 99AP-1350. __________________ SYLLABUS OF THE COURT…
2Cases cited12 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Northlich, Stolley, Inc. v. The United StatesUnited States Court of Claims · 1966
- Norman J. Fischer and Mary P. Fischer v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- Griffin & Company Inc. v. The United States. Griffin Industries, Inc. v. The United StatesUnited States Court of Claims · 1968
- Northern Trust Co. v. CampbellCourt of Appeals for the Seventh Circuit · 1954
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