Legal Opinion
Zalud Oldsmobile Pontiac, Inc. v. Tracy
Ohio Supreme Court
Decided November 6, 1996No. 1995-1447Published
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 77 Ohio St.3d 74.] ZALUD OLDSMOBILE PONTIAC, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. JACK SCHMIDT LEASE, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Zalud Oldsmobile Pontiac, Inc. v. Tracy,
1996-Ohio-90.] Taxation—Franchise tax—R.C. 5733.041 allows a deduction of depreciation add- backs from net income only for taxpayers who paid the tax on the net income basis in the years generating the deduction. (Nos. 95-1447 and 95-1690—Submitted September 10, 1996—Decided November 6, 1996.) APPEALS from the Board of Tax…
2Cases cited13 opinions
- City of Cleburne v. Cleburne Living Center, Inc.Supreme Court of the United States · 1985
- McGowan v. MarylandSupreme Court of the United States · 1961
- City of New Orleans v. DukesSupreme Court of the United States · 1976
- Nordlinger v. HahnSupreme Court of the United States · 1992
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
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