434 N.E.2d 1359 CHAMPION SPARK PLUG COMPANY, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE. No. 81-960Supreme Court of Ohio. Decided May 19, 1982. Taxation — Franchise tax — Deductions from net income — R.C. 5733.04 (I) (2) — Interest income from foreign subsidiaries — Derived from source sitused in Ohio, when — Commissions — Not received […]