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GULF OIL CORPORATION v. LINDLEY

No. 79-244.

61 Ohio St. 2d 23 (1980)

GULF OIL CORPORATION, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 9, 1980.

Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman and Mr. James H. Ledman, for appellee.

Mr. William J. Brown, attorney general, and Mr. James C. Sauer, for appellant.

JACKSON, J.

The Tax Commissioner has advanced the following proposition of law:

"R. C. 5733.04 does not allow a taxpayer in computing its net income to deduct those net operating losses incurred by subsidiary corporations in years prior to their merger into the taxpayer, during which they did no business in Ohio."

By this single proposition of law, two issues are presented for disposition by this court...

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