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BANK ONE DAYTON, N.A. v. LIMBACH

No. 89-284.

50 Ohio St. 3d 163 (1990)

BANK ONE DAYTON, N.A. ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 18, 1990.

Attorney(s) appearing for the Case

Bricker & Eckler, Charles F. Glander, Edgar L. Lindley and Mark A. Engel, for appellants.

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

ALICE ROBIE RESNICK, J.

Appellants assert two propositions of law, the first of which is that Ohio's corporate franchise tax, R.C. Chapter 5733, violates Section 3124(a), Title 31, U.S. Code, and the Borrowing and Supremacy Clauses of the United States Constitution. Furthermore, appellants assert that R.C. 5733.05(A) discriminates against federal obligations by including them in a financial institution's net worth tax base, while excluding certain other assets held...

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