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DANA CORP. v. TESTA

No. 2015-0460.

152 Ohio St.3d 602 (2018)

2018-Ohio-1561

DANA CORPORATION, N.K.A. DANA HOLDING CORPORATION, APPELLANT AND CROSS-APPELLEE, v. TESTA, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided April 24, 2018.

Attorney(s) appearing for the Case

Zaino, Hall & Farrin, L.L.C., Richard C. Farrin , Debora D. McGraw , and Thomas M. Zaino , for appellant and cross-appellee.

Michael DeWine , Attorney General, and Barton A. Hubbard , Assistant Attorney General, for appellee and cross-appellant.

{¶ 1} In this appeal we confront an issue arising out of the special credit against the commercial-activity tax ("CAT") set forth at R.C. 5751.53 (the "CAT credit"). One factor in calculating the CAT credit is the net operating losses ("NOLs") that were incurred by the corporation before the enactment of the CAT. To take the...

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