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COLUMBIA PROPERTIES, INC. v. LIMBACH

No. 88-172.

42 Ohio St. 3d 75 (1989)

COLUMBIA PROPERTIES, INC. [WALLICK CONSTRUCTION COMPANY] ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 19, 1989.

Attorney(s) appearing for the Case

Chamblin & Snyder and Larry H. Snyder, for appellants.

Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellee.

Per Curiam.

The franchise tax is levied on corporations for the privilege of doing business in Ohio, R.C. 5733.01, at the greater amount calculated on either the net worth or the net income basis. R.C. 5733.06. This case involves the net income basis.

Under R.C. 5733.05(B), net income is either allocated to Ohio according to the situs of the property that generated the income or apportioned to Ohio according to a formula that assigns to

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