First National Bank of S.W. Ohio v. Individual Bus. Servs., 22435 (8-1-2008)

OPINION

{¶ 1} Danies Carmack appeals from the trial court's September 11, 2007 decision, order, and entry sustaining the appellees' objections to a magistrate's decision and overruling her Civ. R. 60(B) motion for relief from judgment.

{¶ 2} The present appeal stems from Carmack's 2001 donation of all her stock in Individual Business Services, Inc. (IBS), to the Citizens Motorcar Company (CMC), which operates a Packard motor-vehicle museum in Dayton. At the time of the gift, IBS was solely owned and operated by Carmack. Before giving ownership of IBS to CMC, she borrowed $192,055.61 from her…