
Cities Lose Prelim. Injunction Request. Register for Muni. Net Profit Tax Centralized Collection?
PDF/Printer Friendly Version Today, February 21, 2018, Franklin County Court of Common Pleas Judge David E. Cain denied the request for a preliminary injunction from the municipal group that is comprised of more than 160 municipalities. The language of the decision has yet to be published. Zaino Hall & Farrin LLC will provide a more detailed analysis once the language is available. This decision puts to rest, for now, an effort by municipalities to forestall the state’s cen

NASCAR Holdings v. Testa: A Yellow Flag for Tax Practitioners
and Taxpayers
PDF/Printer Friendly Version In NASCAR Holdings, Inc. v. Testa, decided December 21, 2017, the Ohio Supreme Court held that the filing of a notice of appeal with the Ohio Board of Tax Appeals (“BTA”) by an attorney not licensed in Ohio did not deprive the BTA of jurisdiction over the appeal. The Court followed the plurality opinion in Jemo Assoc., Inc. v. Lindley, 64 Ohio St.2d 365 (1980), which reversed the BTA’s dismissal of the appeal because it was filed by a corporate a