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HOUSE OF SEAGRAM, INC. v. PORTERFIELD

No. 70-732.

27 Ohio St. 2d 97 (1971)

HOUSE OF SEAGRAM, INC., APPELLEE, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 7, 1971.

Attorney(s) appearing for the Case

Messrs. Topper, Alloway, Goodman, DeLeone & Duffey and Mr. R. Brooke Alloway, for appellees.

Mr. William J. Brown, attorney general, and Mr. David S. Bloom field, for appellant.

LEACH, J.

The basic issue in this case concerns the interpretation of that portion of R. C. 5733.05 which provides the guidelines for measuring the business done fraction of the Ohio franchise tax of a foreign corporation engaged in sales of tangible personal property. The salient language of R. C. 5733.05 reads, in part:

"* * * (I) To the extent that the value of business done in this state is measured by sales...

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