GENERAL MILLS, INC. v. LIMBACH

No. 90-2154.

63 Ohio St.3d 273 (1992)

GENERAL MILLS, INC. ET AL., APPELLEES AND CROSS-APPELLANTS, v. LIMBACH, TAX COMMR., APPELLANT AND CROSS-APPELLEE.

Supreme Court of Ohio.

Decided March 18, 1992.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Roger F. Day, for appellees and cross-appellants.

Lee I. Fisher, Attorney General, and James C. Sauer, for appellant and cross-appellee.


Per Curiam.

The decision of the BTA is affirmed in part and reversed in part.

I

Losses arising from General Mill's federal tax benefit agreements are apportionable under R.C. 5733.051(H).

R.C. 5733.051 provides in part as follows:

"Net income of a corporation subject to the tax imposed by this chapter shall be allocated and apportioned to this state as follows:

"* * *

"(B) Net rents and royalties from tangible...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases