MCI Telecommunications Corp. v. Limbach

Appellant, MCI Telecommunications Corporation ("appellant"), successor by merger to MCI Leasing, Inc ("MCI Leasing"), appeals from the judgment of the Ohio Board of Tax Appeals ("board") affirming and modifying the order of appellee, Joanne Limbach, Tax Commissioner of Ohio ("appellee"), concerning personal property tax assessments for the tax years 1981 and 1982.

During the time in question, MCI Leasing was the wholly owned subsidiary of appellant. *434MCI Leasing acquired telecommunications equipment which was then leased by appellant and integrated into its long distance telecommunications…