CARNEGIE CAP. MGMT. CO. v. LIMBACH

No. 59005.

77 Ohio App.3d 74 (1991)

CARNEGIE CAPITAL MANAGEMENT COMPANY, Appellee, v. LIMBACH, Tax Commr., Appellant.

Court of Appeals of Ohio, Cuyahoga County.

Decided September 9, 1991.


Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, Eric M. Oakley, William H. Conner and Robert J. Eidnier, for appellee.

Lee I. Fisher, Attorney General, and James C. Sauer, Assistant Attorney General, for appellant.


NAHRA, Presiding Judge.

This appeal arises from the decision of the Board of Tax Appeals ("BTA") reversing the Tax Commissioner's determination that Carnegie Capital Management Co. ("Carnegie"), appellee, was not entitled to a refund of corporation franchise taxes for the tax years 1982, 1983 and 1984.

During the period January 1, 1981 through January 1, 1984, Carnegie, an Ohio corporation, maintained an office in Cleveland, Ohio, from which it engaged in...

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