LSDHC CORP. v. ZAINO

Nos. 2001-2073 and 2001-2074.

98 Ohio St.3d 450 (2003)

2003-Ohio-1911

LSDHC CORPORATION, APPELLEE, v. ZAINO, TAX COMMR., APPELLANT. LEAR SIEGLER SEYMOUR CORPORATION, APPELLEE, v. ZAINO, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided April 30, 2003.


Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., and Edward J. Bernert; Pillsbury Winthrop, L.L.P., Jeffrey M. Vesely and Kerne H.O. Matsubara, for appellees.

Jim Petro, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellant.


LUNDBERG STRATTON, J.

{¶ 1} Federal law forbids state taxation of net income derived within the state by any person from interstate commerce if the person's business activity in the state during the taxable year is limited to specified activities. P.L. 86-272, Section 381, Title 15 U.S.Code. The issue in these cases is whether the federal protection of a person's business activities shall be determined...

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