New York Frozen Foods, Inc. and Affiliates v. Bedford Heights Income Tax Board of Review and City of Bedford Heights Income Tax Administrator, Case No. 2015-0575
Ohio Board of Tax Appeals

ISSUES:
- Did a municipality violate R.C. 718.06, which allows a consolidated income tax return to be filed by a group of affiliated corporations, when it refused to accept an amended consolidated return?
- Did a municipality improperly delegate its authority by incorporating a rule by the Regional Income Tax Agency into its city law that led the city to deny acceptance of a corporation's amended consolidated tax return?