Misrach v. City of Montgomery

This cause came on to be heard upon the appeal, the record filed herein, the briefs, and arguments.

This appeal involves a suit for injunctive and declaratory relief brought by appellant, Donald R. Misrach, individually and as a representative of an alleged class of plaintiffs, against defendants-appellees the city of Montgomery, Ohio and its tax commissioner, Rebecca Wellbrock. Appellant sought, inter alia, a determination in the trial court that appellees had unlawfully assessed and collected income taxes upon the Subchapter S corporation dividends received by him and by other residents of…