Legal Opinion
Household Finance Corp. v. Porterfield
Ohio Supreme Court
Decided October 7, 1970No. 69-184PublishedCited by 11 opinions
1Opinion of the CourtSchneider, J.
Household Finance Corporation (HFC) and its subsidiary corporations1 are appealing a decision of the Board of Tax Appeals which affirmed the Tax Com*41missioner’s final assessment of the dealer in intangibles (DIT) tax against it.
HFC is a foreign corporation and maintains it headquarters outside Ohio. It is authorized to do, and does, business in this state as a dealer in intangibles (DIT), as defined in R. C. 5725.01.2 As such, it is required to make *42return for, collect and remit to the state of Ohio the DIT tax provided for in R. 0. 5725.01 to 5725.26, inclusive.
" For the purposes of this…
2Cases cited2 opinions
- Wright Aeronautical Corp. v. GlanderOhio Supreme Court · 1949
- National City Bank v. PorterfieldOhio Supreme Court · 1968
3Cited by11 opinions
- STOLZ v. J & B STEEL ERECTORS, INC., Et Al.Ohio Supreme Court · 2018
- HealthSouth Corp. v. LevinOhio Supreme Court · 2009
- Newman v. LevinOhio Supreme Court · 2008
- City of East Liverpool v. Columbiana County Budget CommissionOhio Supreme Court · 2007
- Navistar, Inc. v. Testa (Slip Opinion)Ohio Supreme Court · 2015
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