Legal Opinion
City of Columbus v. New Plan Realty Trust
Ohio Supreme Court
Decided February 6, 2002No. 00-1838PublishedCited by 1 opinion
1Opinion of the CourtAlice Robie Resnick, J.
The relevant facts in this case are undisputed. Defendant-appellee, New Plan Realty Trust (“New Plan”), is engaged in the business of owning, operating, and managing real estate investments throughout the United States. For the tax year August 1, 1996 through July 31, 1997, New Plan elected and qualified to receive special federal income tax treatment as a real estate investment trust (“REIT”) under the Internal Revenue Code. To qualify as a REIT in 1996, New Plan had to distribute at least ninety-five percent of its taxable income to its shareholders as dividends. Former Section…
2Cases cited12 opinions
- Nor-Cal Adjusters, AKA Nor-Cal Insurance Adjusters, Formerly Hobson Adjusters, a Corporation v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 1974
- Northlich, Stolley, Inc. v. The United StatesUnited States Court of Claims · 1966
- Norman J. Fischer and Mary P. Fischer v. United StatesCourt of Appeals for the Seventh Circuit · 1973
- Griffin & Company Inc. v. The United States. Griffin Industries, Inc. v. The United StatesUnited States Court of Claims · 1968
- Northern Trust Co. v. CampbellCourt of Appeals for the Seventh Circuit · 1954
7 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Columbus Div. of Income Tax v. New Plan Realty TrustOhio Supreme Court · 2002