Fox v. City of Lakewood

Harper, Judge.

I

Appellants John P. Fox and his wife Jean Fox appeal the dismissal of their action against the city of Lakewood (“the city”) and Regional Income Tax Agency (“RITA”) by the Cuyahoga County Court of Common Pleas. Following our review, we affirm in part and reverse and remand in part.

II

On September 14,1989, the city’s law director determined that a Subchapter S corporation formed by the Foxes was taxable under Lakewood Codified Ordinance 128.0901. The director issued a memorandum to that effect. It was later discovered that the Foxes had not filed tax returns or paid municipal…