Per Curiam.
Appellants argue that R.C. 5733.041 allows them to deduct these depreciation add-back amounts from their net income in the disputed tax years. They also argue, alternatively, that denying them the deductions violates the federal Equal Protection Clause and Ohio's Uniformity Clause. We disagree and affirm the BTA's decisions.
"R.C. 5733.01 imposes a tax on corporations for the privilege of exercising their franchise in Ohio. This tax is computed...
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