12/28/2016


Case Caption

Case No.Topics and IssuesAuthorCitation
City of Columbus Schools Bd. of Edn. v. Franklin Cty. Bd. of Revision (Slip Opinion) 2013-0449Taxation-Real property valuation-Condominiums-R.C. 5311.11-Condominium units must be valued and assessed as individual units-Decision of the Board of Tax Appeals vacated.Per CuriamSlip Opinion No. 2016-Ohio-8375
Emerson Network Power Energy Sys., N. Am., Inc. v. Lorain Cty. Bd. of Revision (Slip Opinion) 2014-1781Taxation-Real-property-valuation-Board of Tax Appeals erred by declining to consider property owner's posthearing evidence of transfer of property and by determining that BTA's first decision was based on clerical error that could be corrected without weighing conflicting evidence of value of property-BTA's decisions vacated and cause remanded.Per CuriamSlip Opinion No. 2016-Ohio-8392
State ex rel. Caster v. Columbus (Slip Opinion) 2014-1621Mandamus-Public Records Act-R.C. 149.43-Writ of mandamus sought to obtain records of investigation leading to conviction of criminal defendant-R.C. 149.43(A)(1)(h)-Confidential-law-enforcement-investigatory-records exception to disclosure-Specific-investigatory-work-product exception of R.C. 149.43(A)(2)(c) does not extend beyond the completion of the trial for which the information was gathered-State ex rel. Steckman v. Jackson and State ex rel. WLWT-TV5 v. Leis overruled to extent they held that specific-investigatory-work-product exception continues until "all proceedings" have been fully completed-Writ granted and request for attorney fees, statutory damages, and court costs granted.Pfeifer, J.Slip Opinion No. 2016-Ohio-8394
Utt v. Lorain Cty. Bd. of Revision (Slip Opinion) 2014-1831Taxation-Real-property valuation-Although property owner satisfied initial burden to show recent arm's-length sale, opposing parties offered rebuttal evidence challenging arm's-length character of purchase and owner offered no evidence to overcome rebuttal evidence-Board of Tax Appeals' decision reversed.Per CuriamSlip Opinion No. 2016-Ohio-8402
Giddens v. Testa (Slip Opinion) 2014-2012Taxation-Treatment of distribution of C corporation earnings generated before S corporation pass-through selection-Tax commissioner's denial of nonresident tax credit reversed.Per CuriamSlip Opinion No. 2016-Ohio-8412
T. Ryan Legg Irrevocable Trust v. Testa (Slip Opinion) 2015-0917Taxation-R.C. 5747.01(BB)-Challenge to this court's jurisdiction rejected-Trustee authorized filing of petition for reassessment and notice of appeal to the Board of Tax Appeals-Trust's capital gains on sale of shares in pass-through entity constituted "qualifying trust amount"-Imposition of tax did not violate trust's due-process or equal-protection rights-Trust has legal basis for seeking reduced Ohio allocation-Decision affirmed in part and reversed in part and cause remanded for determination of proper Ohio allocation.French, J.Slip Opinion No. 2016-Ohio-8418
Jacobson v. Kaforey (Slip Opinion) 2015-1340Civil actions-R.C. 2307.60(A)(1)-The current version of R.C. 2307.60 independently authorizes a civil action for damages caused by criminal acts, unless otherwise prohibited by law.O'Neill, J.Slip Opinion No. 2016-Ohio-8434
12/28/2016 Case Announcements  Merit decisions with opinions-Merit decisions without opinions-Motion and procedural rulings-Appeals not accepted for review-Reconsideration of prior decisions.  
12/28/2016 Case Announcements #2  Merit decisions without opinions-Reconsideration of prior decisions.