Standard Carloading Corp. v. Glander

The question presented to this court requires the construction of the term, “business done by the corporation,” as used in Section 5498, General Code.

The commissioner contends that Standard during each of those years was doing business in Ohio and the increased value was based upon that premise; Standard claims that the assessments are erroneous because on the facts it was not doing business in Ohio during the period in question.

The method of calculating the amount of franchise tax due from a corporation was fully analyzed by this court in the case of Cliffs Corp. v. Evatt, Tax Commr., 138…