Goodyear posits as its sole proposition of law that "[a]n intangible asset representing a retirement plan surplus is not includible in the numerator of the property fraction set forth in R.C. 5733.05(A) and used to apportion net worth."
R.C. 5733.05(A) provides that the numerator of the property factor fraction is to be "the net book value of all the corporation's property owned or used by it in this state." Goodyear argues that, for...
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