KROGER CO. v. LIMBACH

No. C-890303.

68 Ohio App.3d 330 (1990)

KROGER COMPANY, Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Hamilton County.

Decided July 11, 1990.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Roger F. Day, for appellant.

Anthony J. Celebrezze, Jr., Attorney General, and Richard C. Farrin, for appellee.


Per Curiam.

This cause came on to be heard upon an appeal from the Board of Tax Appeals.

The record reflects that there is an interrelationship between the federal income tax and the Ohio franchise tax; that is, the Ohio franchise tax is primarily based on taxable income as calculated and reported for federal income tax purposes. If subsequent changes occur in federal income tax obligations, such changes can produce corresponding changes in Ohio franchise...

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