OLAN MILLS INC. OF TENN. v. LIMBACH

No. 90-170.

56 Ohio St. 3d 70 (1990)

OLAN MILLS INCORPORATED OF TENNESSEE ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 12, 1990.


Attorney(s) appearing for the Case

Benesch, Friedlander, Coplan & Aronoff, James F. DeLeone and John J. Duffey, for appellants.

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


Per Curiam.

R.C. 5733.052(B) provides:

"A combination of net income may also be made at the election of any two or more taxpayers each having income, other than dividend or distribution income, from sources within Ohio, provided the ownership or control requirements contained in the preceding division are satisfied and such combination is elected in a timely report which sets forth such information as the commissioner requires. This election...

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