LSDHC Corp. v. Zaino

{¶ 1} Federal law forbids state taxation of net income derived within the state by any person from interstate commerce if the person’s business activity in the state during the taxable year is limited to specified activities. P.L. 86-272, Section 381, Title 15 U.S.Code. The issue in these cases is whether the federal protection of a person’s business activities shall be determined by business activities that occur during the calendar year for which the tax is imposed or by the business activities that occurred during the previous fiscal year, the taxable year by which the net income is…