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FEDERATED DEPT. STORES v. WILKINS

No. 2004-0273.

107 Ohio St.3d 165 (2005)

2005-Ohio-6181

FEDERATED DEPARTMENT STORES, INC., APPELLEE, v. WILKINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 7, 2005.

Attorney(s) appearing for the Case

Jones Day and Charles M. Steines, for appellee.

Jim Petro, Attorney General of Ohio, and Richard C. Farrin, Senior Deputy Attorney General, for appellant.

O'CONNOR, J.

{¶ 1} At issue in this case is whether appellee, Federated Department Stores ("Federated"), was correct in reporting a negative net worth on its 1993 Ohio corporation franchise tax report. We find that the record supports the determination by the Board of Tax Appeals that it was, and thus we affirm that decision.

{¶ 2} Federated filed for bankruptcy protection in 1990. As Federated prepared to emerge...

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