BRACHMAN v. LIMBACH

No. 88-974.

52 Ohio St. 3d 1 (1990)

BRACHMAN ET AL., APPELLANTS, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 31, 1990.


Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, Thomas E. Palmer and Steven F. Mount, for appellants.

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


Per Curiam.

This case raises a question of statutory interpretation: Is the resident tax credit against Ohio personal income tax to be computed on the total adjusted gross income earned in another state, or on only that amount of adjusted gross income that is actually taxed by the other state? For the reasons that follow, we agree with the appellants that the credit should have been computed on all of the adjusted gross income they earned in Oklahoma, not just...

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