Author: Debora (Dardinger) McGraw

What is Material Participation?

PDF/Printer Friendly Version Material Participation in Dispute for Business Income on Sale of a Business As previously reported, Ohio...

Unraveling the Ohio Taxation of a Sale of a Business Interest Under Current and Future Law

PDF/Printer Friendly Version There is an ongoing debate in Ohio regarding whether the sale of a business interest, such as a stock sale...

State of Ohio Controversy As Emergency COVID Orders Expire

PDF/Printer Friendly Version Post Pandemic Views of Ohio Controversy Many of the health mandates issued by Ohio Governor Mike DeWine...

NASCAR Sidelined by Ohio Board of Tax Appeals in CAT Situsing Decision

PDF/Printer Friendly Version A recent Ohio Board of Tax Appeals (“Board”) decision provides a classic tale of you win one, you lose one....

ODT May Issue Refunds to Nonresidents Who Sold a Business Interest and Paid Ohio Tax on the Gain

PDF/Printer Friendly Version The Ohio Department of Taxation (“ODT”) has revealed that ODT has been issuing refunds to nonresidents who...

FNB (Sorta) Wins Ability to Claim Regulatory Assessment Credit Against Financial Institution Tax

PDF/Printer Friendly Version On April 14, 2020, the Ohio Board of Tax Appeals ("Board") rendered its decision in FNB, Inc. v. McClain,...

Transporting Gas Receipts Solely within Ohio Not Excluded from Public Utility Gross Receipts Tax

PDF/Printer Friendly Version The Ohio Supreme Court ("Court") recently considered the application and constitutionality of the Ohio...

Ohio Department of Taxation Program Seeks Information on Schedule D Gains Listed as Business Income

PDF/Printer Friendly Version Starting in November and December of last year, the Ohio Department of Taxation's ("ODT") personal income...

Hyundai Drives Three Issues to Win; Board Relies on Federal Income Tax and Accounting Treatment

PDF/Printer Friendly Version On Thursday, February 6th, the Ohio Board of Tax Appeals ("Board") issued a decision reversing the Tax...

Is the Grass Any Greener After Greenscapes?

We previously described the decision of the Tenth District Court of Appeals of Ohio ("Tenth District") affirming the Ohio Board of

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