Legal Opinion
Kemp v. Raudabaugh
Ohio Court of Appeals
Decided December 4, 1991No. Nos. 2-91-5, 2-91-6PublishedCited by 1 opinion
1Opinion of the Court
Thomas F. Bryant, Presiding Judge.
These are appeals from a summary judgment and declaratory judgment entered by the Court of Common Pleas of Auglaize County in favor of plaintiff-appellee, Barrett G. Kemp, and against defendants-appellants, G. Edward Raudabaugh and the city of St. Marys.
On his 1988 municipal personal income tax return for St. Marys, appellee attempted to claim a deduction for losses incurred by a corporation of which he is a shareholder. The corporation is designated as a Subchapter S corporation for purposes of the Internal Revenue Code. Apparently, appellee attempted to…
2Cases cited8 opinions
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Volvo White Truck Corp. v. Chambersburg Beverage, Inc. (In Re White Motor Credit Corp.)United States Bankruptcy Court, N.D. Ohio · 1987
- Besl Corp. v. Public Utilities CommissionOhio Supreme Court · 1976
- Thompson v. City of CincinnatiOhio Supreme Court · 1965
- American Handling Equipment Co. v. KosydarOhio Supreme Court · 1975
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3Cited by1 opinion
- Tetlak v. Village of Bratenahl, Unpublished Decision (12-30-1999)Ohio Court of Appeals · 1999