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ROXANE LABORATORIES, INC. v. TRACY

No. 94-1242.

75 Ohio St.3d 125 (1996)

ROXANE LABORATORIES, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 4, 1996.

Attorney(s) appearing for the Case

Bricker & Eckler and Mark A. Engel; Brian E. Andreoli, pro hac vice, for appellant.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

FRANCIS E. SWEENEY, SR., J.

In this case, we are asked to construe former R.C. 5733.052(B). This statute provided, in relevant part: "A combination of net income may also be made at the election of any two or more taxpayers each having income, other than dividend or distribution income, from sources within Ohio, provided the ownership or control requirements contained in the preceding division are satisfied and such combination is elected in a timely report

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