Discount Drug Mart a Chain Store Guide list of the top 100 drug chains. The early 1990s brought increased competition to the industry. Discount Drug Mart was still smaller than the Ohio drug store chains of Revco and Phar-Mor, and were being threatened by superstores Kmart, Wal-Mart, and Target Corporation. Discount Drug Mart expanded across Ohio through the 1990's. Discount Drug Mart Discount Drug Mart, Inc., is an Ohio-based drug store chain. Its first store opened in Elyria, Ohio in 1969. In 1969, Parviz Boodjeh established the first Discount Drug Mart in Elyria, Ohio. The store originally filled prescriptions, and sold toiletries, grocery,
S corporation have been run as partnerships or sole proprietorships are often run as corporations with a small number of shareholders in order to take advantage of the beneficial features of the corporate form; this is particularly true of firms established prior to the advent of the modern limited liability company. Therefore, taxation of S corporations resembles that of partnerships. Unlike a C corporation, an S corporation is not eligible for a dividends received deduction. Unlike a C corporation, an S corporation is not subject to the 10 percent of taxable income limitation applicable to charitable contribution deductions. A corporation is "eligible"