HAMILTON LERNER SHOPS, INC. v. LINDLEY

No. 80-1215.

66 Ohio St. 2d 300 (1981)

HAMILTON LERNER SHOPS, INC., ET AL., APPELLANTS, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 3, 1981.


Attorney(s) appearing for the Case

Mr. Charles S. Lopeman, for appellants.

Mr. William J. Brown, attorney general, and Mr. Charles M. Steines, for appellee.


Per Curiam.

Appellants, in their sole proposition of law, assert, in essence, that, pursuant to R. C. 5709.03(B), a prepaid item of an Ohio corporation, concerning a written contract executed in another state with a corporate resident of another state for the Ohio corporation, shall be considered as "relat[ing] exclusively to business transacted in such other state, or to property used in such business." Stated otherwise, appellants contend that their prepayments...

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