The Ohio Board of Tax Appeals (BTA) found L.L. Bean, Inc. to be subject to Ohio commercial activity tax (CAT) because it had greater than $500,000 of Ohio gross receipts…
The Tenth District Court of Appeals affirmed the Ohio Board of Tax Appeals (“BTA”) determination that a SERP provided a pension benefit even though it was part of a nonqualified…
Attorney Frederick M. Lombardi provides the following update on a recent decision by the Ohio Supreme Court: The Ohio Supreme Court, in Shinkle v. Ashtabula Cty. Bd. of Revision, 2013-Ohio-397…
The Eighth District Court of Appeals for Cuyahoga County, in four separate cases, ruled on a variety of procedural points with regard to real estate valuation appeals: 1. In Berea…
In Westfield Ins. Group v. Affinia Dev. LLC, 2012-Ohio-5348 (Nov. 14, 2012), the Fifth District Court of Appeals, Knox County, adopted the majority approach under Ohio law with respect to…
In KeyBank National Association v. Southwest Greens of Ohio, LLC, the Tenth District, Franklin County Court of Appeals (988 NE 2nd 32, March 29, 2013), held that a so-called “flow…
Attorney John Swansinger first reported on the perils of relying on pre-bid information from the government in this post discussing Metcalf Construction Company, Inc. v United States Fed Cir. App. Case No. 2013-5041.…
The Ohio Department of Taxation recently expanded the personal income tax safe harbor for nonresidents temporarily working in Ohio. Information Release PIT 2001-01, Personal Income Tax Nexus Standards, at Sections…
The popularity of “Deal of the Day” websites, such as Groupon and LivingSocial, has created an interesting issue as to the correct sales tax base when redeeming vouchers purchased from…
Attorney Frederick M. Lombardi provides the following update on a recent Ohio Supreme Court decision: In Cincinnati School Dist. Bd. of Edn. v. Connors, 2012-Ohio-2447, the Ohio Supreme Court, on…