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AM. HOME PROD. CORP. v. TRACY

No. 02AP-759.

152 Ohio App.3d 267 (2003)

2003-Ohio-1521

AMERICAN HOME PRODUCTS CORPORATION, n.k.a. Wyeth, as Successor in Interest to A.H. Robins Company, Inc., Appellant, v. TRACY, Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Decided March 27, 2003.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P. Edward J. Bernert and Elizabeth A. McNellie; Jeffrey T. Ferriell and Kevin H. Giordano, for appellant.

Jim Petro, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.

DESHLER, Judge.

{¶ 1} Appellant American Home Products Corporation, n.k.a. Wyeth ("AHP"), appeals from a decision of the Ohio Board of Tax Appeals ("BTA"), which sustained a determination by appellee Roger W. Tracy, the Ohio Tax Commissioner, denying part of a corporate franchise tax refund claimed by one of AHP's subsidiaries, A.H. Robins Company, Inc. ("Robins II"). Robins II is the successor pursuant to bankruptcy...

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