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WESNOVTEK CORP. v. WILKINS

No. 2003-0822.

105 Ohio St.3d 312 (2005)

2005-Ohio-1826

WESNOVTEK CORPORATION, APPELLEE, v. WILKINS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 4, 2005.

Attorney(s) appearing for the Case

Leonard A. Carlson, for appellee.

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

MOYER, C.J.

{¶ 1} This case involves the calculation of the Ohio corporation-franchise-tax liability of Wesnovtek Corporation ("Wesnovtek"), appellee, for the 1988 tax year. The first question we address is whether, based on former R.C. 5733.051, a loss from the bulk sale of inventory must be allocated or apportioned. We then consider whether the Tax Commissioner is required to consider a deviation...

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