Fear the Form! — Developments in Construction Contracts
Buckingham attorney John Swansinger presents the following article on construction contracts: One of the greatest days for any contractor, at any level, is when the words “WE WON THE BID…..WE…
Real Property Tax: Ohio Supreme Court Rejects Recency Presumption For Sale Occurring 29 Months Prior To The Tax Lien Date
Former R.C. 5713.03 required a county auditor to consider a recent arm’s-length sale in determining a property’s true value for real property tax purposes. “The best evidence of the true…
Disposition of Real Property and How Tax Can Be Avoided
The following article from Buckingham attorney Steven A. Dimengo discusses tax-avoidance strategies for the sale of real property. Contemplating the sale of real property held for investment or use in…
Buckingham Attorney, Peter Cahoon Receives 2014 J. Dean Carro Professionalism Award
(CLEVELAND, OH, May 5, 2014) — Buckingham, Doolittle & Burroughs, LLC is proud to announce that Peter Cahoon, partner at Buckingham, was selected as the 2014 recipient of the J.…
Steve Dimengo Interviewed on WAKR Radio
Click below to hear Steve's appearance on WAKR Radio on April 15, 2014. [audio:Steve-Dimengo.mp3|titles=Steve Dimengo Interviewed|artists=WAKR Radio]
Ohio Supreme Court Holds That Landlord Owes a Duty to a Tenant’s Guest to Provide Adequate Lighting
Attorney Frederick M. Lombardi provides the following update on an Ohio Supreme Court case concerning landlord liability: On February 12, 2014, the Ohio Supreme Court in the case of Mann…
Ohio CAT: BTA Predictably Upholds Ohio’s Bright-Line Nexus Standard despite Lack of Physical Presence
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…
Supplemental Executive Retirement Plan (“SERP”) Was A Pension Exempt From City Income Tax
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…
Ohio Supreme Court Issues Decision on Jurisdictional Defect in Tax Valuation Complaint
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…
Eighth District Court of Appeals Issues Guidance on Real Estate Tax Complaint Procedures
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…
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