Ohio's First District Court of Appeals Requires Cincinnati to Accept a Consolidated Return Using

PDF/Printer Friendly Version The Ohio First District Court of Appeals (Hamilton County) has issued a decision in Time Warner Cable, Inc., & Subsidiaries v. City of Cincinnati, 2020-Ohio-4207, allowing the taxpayer to file its 2013 Cincinnati municipal income tax return using its federal consolidated group. The decision affirms the Board of Tax Appeals’ May 31, 2019 ruling that former Ohio Revised Code (“R.C.”) 718.06 required a municipality to accept a consolidated return from an affiliated group of corporations where the affiliated group as a whole, rather than each individual corporation, was subject to the municipality’s income tax. The decision concerns Time Warner’s 2013 municipal incom

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