COOPER TIRE & RUBBER CO. v. LIMBACH

No. 93-1509.

70 Ohio St.3d 347 (1994)

COOPER TIRE & RUBBER COMPANY, APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 28, 1994.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and John C. Duffy, Jr., for appellant.

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


Per Curiam.

Cooper presents three arguments: (1) R.C. 5733.05(B)(2)(a) should be interpreted to permit apportioning this mobile tangible personal property and compensation for employees operating this property; (2) Cooper established, under R.C. 5733.05(B)(2)(d), that an alternative formula to allocate these property values would more fairly represent the extent of Cooper's business in Ohio; and (3) the federal Commerce and Equal Protection Clauses

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