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WESTINGHOUSE ELECTRIC CORP. v. PORTERFIELD

No. 69-300.

23 Ohio St. 2d 50 (1970)

WESTINGHOUSE ELECTRIC CORP., APPELLEE, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided August 5, 1970.

Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Morris, Arnold & Glander, Mr. C. Emory Glander and Mr. John T. Lord, for appellee.

Mr. Paul W. Brown, attorney general, and Mr. W. Robinson Watters, for appellant.

SCHNEIDER, J.

Appellee, Westinghouse Electric Corporation, in filing its franchise tax returns for each of the years 1960 to 1964, inclusive, allocated only its sales of goods and services to the "business done" fraction provided by R. C. 5733.05, and paid its corporate franchise taxes accordingly.

On June 7, 1966, Westinghouse filed applications for refund for each of those tax years, claiming that annual dividends, interest, rents and royalties received...

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