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…
Last year’s budget bill added a 50% deduction for Ohio personal income tax for small business owners up to $125,000. R.C. 5747.01(A)(31). This broad deduction applies to business income created…
(Akron, OH, February 11, 2014) ― The law firm of Buckingham, Doolittle & Burroughs, LLC is proud to announce that John “Chip” Bodie joined the firm as a partner in…
In 2009, Ryan, LLC filed a Notice of Appeal with the Ohio Board of Tax Appeals (BTA) on behalf of its client, Owens Corning. The Ohio Supreme Court, adopting the…