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WESTINGHOUSE ELECTRIC CORP. v. LINDLEY

Nos. 78-545 and 78-536.

58 Ohio St. 2d 137 (1979)

WESTINGHOUSE ELECTRIC CORP., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. WESTINGHOUSE ELECTRIC CORP. ET AL., APPELLANTS, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 16, 1979.

Attorney(s) appearing for the Case

Messrs. Brownfield, Kosydar, Bowen, Bally & Sturtz and Mr. Robert J. Kosydar, for appellants.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

Per Curiam.

I.

The issue presented by the first finding of the board is whether the term "royalties," as used in R. C. 5733.04(I) (2), means gross foreign royalties or net foreign royalty amounts that would be part of federal taxable income after deducting expenses related to the earning of such to arrive at the federal taxable income. The legislative intent surrounding R. C. 5733.04(I)(2) was to exclude...

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