399 N.E.2d 1257 CINCINNATI BENGALS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. No. 79-685Supreme Court of Ohio. Decided February 6, 1980. Taxation — Franchise tax — Computation — Net income method — Payroll factor — R.C. 5733.05(B)(2)(b)(ii) — “Base of operations,” construed. APPEAL from the Board of Tax Appeals. This is an appeal by Cincinnati […]