AMERICAN AIRLINES, INC. v. PORTERFIELD

No. 69-411.

21 Ohio St. 2d 272 (1970)

AMERICAN AIRLINES, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 25, 1970.


Attorney(s) appearing for the Case

Messrs. Dargusch & Day, Mr. Roger F. Day and Mr. L. Orin Slagle, Jr., for appellant.

Mr. Paul W. Brown, attorney general, and Mr. R. A. Malrich, for appellee.


O'NEILL, acting C. J.

Section 5733.01, Revised Code, provides, in pertinent part:

"* * * the tax * * * for foreign corporations" shall be (1) "for the privilege of doing business in this state, [2] owning or using a part or all of its capital or property in this state, or [3] holding a certificate of compliance with the laws of this state authorizing it to do business in this state during the calendar year in which such fee is payable."

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