L.J. Minor Corp. v. Breitenbach

Spellacy, Judge.

Defendant-appellant City of Cleveland Tax Administrator (“city”) appeals from the order of the trial court requiring interest to be paid on the refund of a municipal income tax overpayment for tax years 1984 through 1988 to plaintiffappellee-taxpayer L.J. Minor Corporation (“Minor”). For the reasons adduced below, we affirm.

This court originally affirmed the denial of a refund in L.J. Minor Corp. v. Breitenbach (July 13, 1995), Cuyahoga App. No. 67885, unreported, 1995 WL 415175. Thereafter, Minor appealed and the Supreme Court, in L.J. Minor Corp. v. Breitenbaeh (1996), 77…