HOLIDAY INNS, INC. v. LIMBACH

No. 88-1363.

48 Ohio St. 3d 34 (1990)

HOLIDAY INNS, INC., APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 10, 1990.


Attorney(s) appearing for the Case

Strauss & Troy and C. Christopher Muth, for appellee.

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


DOUGLAS, J.

Appellant argues that the royalties paid for the use of the "system" were payments to use Holiday Inns' trademarks and service marks and that such payments are closely "akin to" income from patents and copyrights. Specifically, appellant contends that trademarks are intellectual property like patents and copyrights and that the clear intent of the General Assembly was to have the income from such property allocated to Ohio pursuant to R.C. 5733.051(G)...

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