Legal Opinion
Lomaz Financial Corp. v. Limbach
Ohio Court of Appeals
Decided October 2, 1991No. Nos. 90-P-2272 and 90-P-2276PublishedCited by 1 opinion
1Opinion of the Court
Ford, Presiding Judge.
Appellants, Lomaz Financial Corporation and Midwest Fireworks Manufacturing Co., Inc., appeal from two separate decisions of the Board of Tax Appeals (“BTA”) dismissing their respective cases pursuant to R.C. 5717.02. Appellants filed separate notices of appeal with this court pursuant to R.C. 5717.04. Each notice specified identical errors, and the appeals have been consolidated for hearing and disposition. The facts are not in dispute.
On November 15, 1989, appellants filed two separate notices of appeal with the BTA from a final determination of the Tax Commissioner…
2Cases cited4 opinions
- American Restaurant & Lunch Co. v. GlanderOhio Supreme Court · 1946
- Lenart v. LindleyOhio Supreme Court · 1980
- Deerhake v. LimbachOhio Supreme Court · 1989
- Riss & Co. v. BowersOhio Court of Appeals · 1961
3Cited by1 opinion
- Lima Area Chamber Found. v. TestaOhio Court of Appeals · 2015