Mut. Holding Co. v. Limbach

[This opinion has been published in Ohio Official Reports at 71 Ohio St.3d 59.] MUTUAL HOLDING COMPANY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT. [Cite as Mut. Holding Co. v. Limbach,

1994-Ohio-30.] Taxation—Franchise tax—Noninsurance corporation that is a subsidiary of a domestic insurance company is not exempt under R.C. 5725.25 from franchise tax imposed by R.C. 5725.18. (No. 93-1167—Submitted September 20, 1994—Decided November 30, 1994.) APPEAL from the Board of Tax Appeals, Nos. 90-H-1058, 91-B-155, 91-F-156 and 91-D-157. __________________ {¶ 1} Appellee, Mutual Holding Company…