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MANAGEMENT HORIZONS, INC., v. LINDLEY

No. 77-187.

52 Ohio St. 2d 68 (1977)

MANAGEMENT HORIZONS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 16, 1977.

Attorney(s) appearing for the Case

Messrs. Schwartz, Remsen, Shapiro & Kelm and Mr. Joseph R. Stewart, for appellant.

Mr. William J. Brown, attorney general, and Mr. Michael L. Moushey, for appellee.

Per Curiam.

R. C. 5709.01 subjects to taxation "[a]ll personal property located and used in business in this state * * * regardless of the residence of the owners thereof."

Management Horizons, Inc., maintains that it was a holding company; that it was not using property in business in Ohio because it was not doing business in Ohio; and, therefore, that it is not subject to the Ohio personal property tax on its account receivable from MHDS.

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