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LANCASTER COLONY CORP. v. LIMBACH

No. 87-305.

37 Ohio St. 3d 198 (1988)

LANCASTER COLONY CORPORATION ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 22, 1988.

Attorney(s) appearing for the Case

Baker & Hostetler and Edward J. Bernert, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellee.

Per Curiam.

I

Independent Contractor as "Employee"

The franchise tax is levied on a corporation's exercise of its franchise privileges in Ohio. R.C. 5733.01(A). The tax is the greater of the amounts calculated under either the net income method or the net worth method. R.C. 5733.06 and 5733.05(A) and (B).

R.C. 5733.05(B) provides for the net income computation. Income that cannot be allocated to Ohio under R.C. 5733.051 is apportioned...

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