TWENTIETH CENTURY-FOX FILM CORP. v. LINDLEY

No. 82-155.

2 Ohio St. 3d 54 (1982)

TWENTIETH CENTURY-FOX FILM CORPORATION, APPELLEE, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided December 15, 1982.


Attorney(s) appearing for the Case

Messrs. Jones, Day, Reavis & Pogue, Mr. Robert J. Kosydar and Mr. James R. King, for appellee.

Mr. William J. Brown, attorney general, and Mr. Mark Engel, for appellant.


Per Curiam.

The dispositive issue in this case is whether the income generated from the licensing of film prints by appellee can be characterized as net rents or royalties from tangible personal property, or as income from use of an intangible for the purposes of the Ohio franchise tax.

The assessment levied in this cause involves income which appellee receives from exhibitors and theater owners. Appellee's motion picture productions result in a master...

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