Procter & Gamble Co. v. Evatt

The questions presented by the record for review in this court are substantially as follows: Where a corporation, pursuant to Section 5379, General Code, elected to file a consolidated tax return for itself and certain subsidiaries located within the state of Ohio, but did not include therein its subsidiaries located outside the state of Ohio, and therefore did not eliminate the inter-company accounts between it and such foreign subsidiaries, did the Tax Commissioner act unreasonably or unlawfully in reopening and modifying the returns as filed by the appellant, and at the same time ruling…