Kroger Co. v. Limbach

This cause came on to be heard upon the appeal from the Board of Tax Appeals on the transcript of the record of proceedings of the board, the evidence considered by the board and the briefs and arguments of counsel.

The record reflects that there is an interrelationship between the federal income tax and the Ohio franchise tax:

"That is, the Ohio franchise tax is primarily based on taxable income as calculated and reported for federal income-tax purposes. If subsequent changes occur in federal income-tax obligations, such changes can produce corresponding changes in Ohio franchise-tax…