12/06/2017


Case Caption

Case No.Topics and IssuesAuthorCitation
Accel, Inc. v. Testa (Slip Opinion) 2015-1332Sales and use tax-R.C. 5739.02(B)(42)(a) and 5739.01(R)-Tax exemption for purchases of items used in "assembling" or "assembly"-R.C. 5739.01(JJ)(3)-Tax exemption for employment-services transactions involving employees assigned "on a permanent basis"-Decision of Board of Tax Appeals affirmed.Per CuriamSlip Opinion No. 2017-Ohio-8798
Disciplinary Counsel v. Maney (Slip Opinion) 2016-1494Attorneys-Misconduct-Violations of the Rules of Professional Conduct, including failing to act with reasonable diligence in representing a client, knowingly making a false statement of material fact in connection with a disciplinary matter, and engaging in conduct prejudicial to the administration of justice-One-year suspension, with six months stayed and conditions.Per CuriamSlip Opinion No. 2017-Ohio-8799
Disciplinary Counsel v. Schuman (Slip Opinion) 2016-1834Attorneys-Misconduct-Violations of professional-conduct rules, including collecting a clearly excessive fee and knowingly making a false statement of fact or law to a tribunal-One-year suspension, with six months stayed on conditions.Per CuriamSlip Opinion No. 2017-Ohio-8800
Disciplinary Counsel v. Fuhry (Slip Opinion) 2017-0489Attorneys-Misconduct-Violations of professional-conduct rules, including practicing law while under suspension and engaging in conduct involving dishonesty, fraud, deceit, or misrepresentation-Two-year suspension, with six months stayed on condition.Per CuriamSlip Opinion No. 2017-Ohio-8813
Kinnear Rd. Redevelopment, L.L.C. v. Testa (Slip Opinion) 2015-0976Taxation-Real property-Exemptions-R.C.5709.87-Exemption for increase in value of real property subject to environmental cleanup-Exemption applies both to increase in value of land and to increase in value of improvements, buildings, fixtures, or structures situated on the land that were newly constructed after remediation.Per CuriamSlip Opinion No. 2017-Ohio-8816
Orange City School Dist. Bd. of Edn. v. Cuyahoga Cty. Bd. of Revision (Slip Opinion) 2015-0713Taxation-Real-property valuation-Board of Tax Appeals erred in concluding that property value included two additional amounts paid in connection with subject property's sale that were associated with accumulated rent obligations-Decision reversed.Per CuriamSlip Opinion No. 2017-Ohio-8817
Jakobovitch v. Cuyahoga Cty. Bd. of Revision (Slip Opinion) 2015-1431Taxation-Real-property valuation-Property owner failed to carry her burden of adducing competent and probative evidence of her proposed value of subject property-Board of Tax appeals did not fail to resolve all questions of law and fact arising from proceedings before board of revision-Board of Tax Appeals' decision affirmed.Per CuriamSlip Opinion No. 2017-Ohio-8818
Huber Hts. City Schools Bd. of Edn. v. Montgomery Cty. Bd. of Revision (Slip Opinion) 2015-1388Taxation-Real-property valuation-Basic facts of subject property's sale undisputed and supported by some evidence in record-Board of Tax Appeals reasonably and lawfully presumed that property's sale met all requirements that characterize true value-Board of Tax Appeals properly required school board to produce evidence rebutting recency of sale-Decision affirmed.Per CuriamSlip Opinion No. 2017-Ohio-8819
Mann v. Cuyahoga Cty. Bd. of Revision (Slip Opinion) 2015-0759Taxation-Real-property valuation-Board of Tax Appeals failed to account for potentially material evidence of subject property's sale in November 2009-Decision vacated and cause remanded.Per CuriamSlip Opinion No. 2017-Ohio-8820
Disciplinary Counsel v. Smith (Slip Opinion) 2017-0487Attorneys-Misconduct-Violations of the Rules of Professional Conduct-18-month suspension with 12 months stayed on condition.Per CuriamSlip Opinion No. 2017-Ohio-8821
12/6/2017 Case Announcements  Merit decisions with opinions-Merit decisions without opinions-Motion and procedural rulings-Appeals accepted for review-Appeals not accepted for review-Reconsideration of prior decisions.