MUTUAL HOLDING CO. v. LIMBACH

No. 93-1167.

71 Ohio St.3d 59 (1994)

MUTUAL HOLDING COMPANY, APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided November 30, 1994.


Attorney(s) appearing for the Case

Baker & Hostetler, Christopher J. Swift, Richard R. Hollington, Jr. and Scott D. Irwin, for appellee.

Lee Fisher, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellant.


MOYER, C.J.

By this appeal we are asked to determine whether a wholly owned noninsurance subsidiary of a domestic insurance company is exempt under R.C. 5725.25 from paying franchise tax if the parent pays the franchise tax on domestic insurance companies imposed by R.C. 5725.18. We hold that a noninsurance corporation that is a subsidiary of a domestic insurance company is not exempt under R.C. 5725.25 from the franchise tax imposed by R.C. Chapter 5733.

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