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WRENN PAPER CO. v. GLANDER

Nos. 32728, 32729, 32730, 32731, 32732 and 32733.

156 Ohio St. 583 (1952)

THE WRENN PAPER CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE GARDNER BOARD & CARTON CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE STANDARD REGISTER CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE SORG PAPER CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE BUFFALO-SPRINGFIELD ROLLER CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE. THE STEEL PRODUCTS ENGINEERING CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 13, 1952.

Attorney(s) appearing for the Case

Mr. Wellmore B. Turner, Mr. Guy H. Wells, Mr. Clinton S. Courson, Mr. Paul H. Granzow, Messrs. Corry, Durfey, Martin & Browne and Mr. Kenneth, L. Rush, for appellants.

Mr. C. William O'Neill, attorney general, and Mr. Thomas R. Lloyd, for appellee.

HART, J.

The question presented is:

May the Tax Commissioner in determining the franchise tax on an Ohio corporation for profit, under Section 5495 et seq., General Code, include in the tax base the value of federal securities owned by the corporation, it being claimed that such inclusion in legal effect imposes an illegal tax upon such federal securities?

The corporations contend that the Tax Commissioner, by requiring the inclusion of federal...

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