L.J. MINOR CORP. v. BREITENBACH

No. 95-1774.

77 Ohio St.3d 168 (1996)

L.J. MINOR CORPORATION, APPELLANT, v. BREITENBACH, CLEVELAND TAX ADMINISTRATOR, APPELLEE.

Supreme Court of Ohio.

Decided December 18, 1996.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Roger F. Day, for appellant.

Sharon Sobol Jordan, Cleveland Law Director, and Debra D. Rosman, Assistant Law Director, for appellee.

Paul A Grau, Brecksville Director of Law, and Ross S. Cirincione, urging reversal for amicus curiae, city of Brecksville.

Vorys, Sater, Seymour & Pease, Raymond D. Anderson, Eric A. Pierce and Kevin M. Czerwonka, urging reversal for amici curiae, Borden, Inc. and The Limited, Inc.


COOK, J.

The issue before this court is whether Minor was required to pay municipal income taxes to the city of Cleveland on sales resulting from purchase orders received in Cleveland from customers located outside Cleveland when the products that filled those orders were shipped to the customers from inventory stored in Brecksville.

The portion of a company's net profits subject to a particular municipal corporation's income tax is calculated by utilizing...

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