Legal Opinion

Wardrop v. Middletown Income Tax Review Bd., Ca2007-09-235 (10-13-2008)

Ohio Court of Appeals

Decided October 13, 2008No. CA2007-09-235PublishedCited by 6 opinions

1Opinion of the Court

OPINION

{¶ 1} Richard M. Wardrop, Jr. and John G. Hritz appeal from the trial court's judgment entry affirming a decision of the Middletown Income Tax Review Board denying their request for tax refunds.

{¶ 2} Wardrop and Hritz advance seven assignments of error on appeal. First, they contend the trial court erred in affirming the decision of the Middletown Income Tax Review Board. Second, they claim the trial court erred in subjecting income they earned outside the city to its income tax. Third, they assert that the trial court erred in allowing the city to tax income they realized after the…

2Cases cited9 opinions

  1. Henley v. Youngstown Bd. of Zoning AppealsOhio Supreme Court · 2000
  2. Columbia Gas Transmission Corp. v. LevinOhio Supreme Court · 2008
  3. Hall China Co. v. Public Utilities CommissionOhio Supreme Court · 1977
  4. Ransom & Randolph Co. v. EvattOhio Supreme Court · 1944
  5. City of Cincinnati v. De GolyerOhio Supreme Court · 1971

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3Cited by6 opinions

  1. State v. PicklesimerOhio Court of Appeals · 2012
  2. Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2020
  3. MacDonald v. Shaker Hts. Income Tax Bd. of Rev.Ohio Court of Appeals · 2014
  4. MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2015
  5. State ex rel. Cleveland v. Bd. of Tax AppealsOhio Court of Appeals · 2014

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