09/26/2017


Case Caption

Case No.Topics and IssuesAuthorCitation
State ex rel. Hughes v. Cuyahoga Cty. (Slip Opinion) 2016-1514Mandamus-Claims barred by res judicata-Court of appeals' judgment dismissing petition for writ affirmed.Per CuriamSlip Opinion No. 2017-Ohio-7780
MacDonald v. Cleveland Income Tax Bd. of Rev. (Slip Opinion) 2016-0778Taxation-Supplemental executive retirement plan was not taxable under city's income-tax ordinances-Board of Tax Appeals' decision affirmed.DeWine, J.Slip Opinion No. 2017-Ohio-7798
2350 Morse, L.L.C. v. Testa (Slip Opinion) 2015-0342Taxation-Real property-"Public schoolhouse" exemption-Former R.C. 5709.07(A)(1)-View to profit-Exclusive-charitable-use exemption-R.C. 5709.12(B) and 5709.121-Record does not support Board of Tax Appeals' finding of a view to profit-Decision denying claims for exemption reversed.Per CuriamSlip Opinion No. 2017-Ohio-7800
Breeze, Inc. v. Testa (Slip Opinion) 2015-0341Taxation-Real property-Public-schoolhouse exemption-Former R.C. 5709.07(A)(1)-View to profit-Exclusive-charitable-use exemption-R.C. 5709.12(B) and 5709.121-Decision of Board of Tax Appeals denying tax exemption vacated and cause remanded for further consideration.DeWine, J.Slip Opinion No. 2017-Ohio-7801
09/26/2017 Case Announcements  Merit decisions with opinions-Miscellaneous dismissals.