Responsible Party Developments: Paper Involvement Sufficient to Impose Personal Liability; Independent Contractor Not Enough
In Leishman v. Testa, Ohio BTA, Dkt. No. 2013-6262 (02/03/2015), the Ohio BTA affirmed the Tax Commissioner’s determination that even an “on paper” partner is a responsible party for unpaid…
Resale Exemption – Ohio BTA Denies Resale Exemption to Non-Licensed Dealer
The Ohio BTA affirmed assessing use tax on six cars that had been purchased out of state and brought into Ohio, but subsequently shipped out. In Dotzauer v. Testa, Case…
Absence of “Magic Permanent Assignment Language” does not Preclude Leased Employee Exception
R.C. 5739.01(JJ)(3) provides an exception to otherwise taxable employment services for leased employees provided under a contract “that specifies that each employee covered under the contract is assigned to the…
ED Legal Letter – State Medical Board Complaint Can Fuel ED Med/Mal Suit, and Vice Versa: Don’t ‘Go It Alone’
[gview file="https://www.bdblaw.com/wp-content/uploads/2015/04/EDLL-April-2015-issue.pdf"]
Oh…By the Way….Don’t Forget To Wash Your Hands!
By John Swansinger, Esq. We can’t preach enough that, when it comes to construction contracts, words mean everything. I am writing about a tragic case involving the spread of Legionnaires…
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