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EMERSON ELEC. CO. v. TRACY

No. 99-1879.

90 Ohio St.3d 157 (2000)

EMERSON ELECTRIC COMPANY AND SUBSIDIARIES, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided October 4, 2000.

Attorney(s) appearing for the Case

Squire, Sanders & Dempsey, L.L.P., Bebe A. Fairchild, Terrence G. Perris, Abby R. Levine and David J. Young, for appellant.

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

FRANCIS E. SWEENEY, SR., J.

The issue in this case is whether R.C. 5733.04(I)(2)(c) violates the Foreign Commerce Clause. We answer this question in the affirmative, finding that R.C. 5733.04(I)(2)(c), which treats dividends from foreign subsidiaries less favorably than those from domestic subsidiaries, unconstitutionally discriminates against foreign commerce. Accordingly, we reverse the decision of the...

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