LUNDBERG STRATTON, J.
The appellants assert five propositions of law in support of their contention that an out-of-state shareholder should not be taxed in Ohio on the distributive share of income he or she receives from his or her S corporation that is doing business in Ohio. For the following reasons, we disagree. Thus, we affirm the Board of Tax Appeals in each case.
Appellants argue that nonresident shareholders of an S corporation that conducts business...
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