Columbus Div. of Income Tax v. Yockey

[Cite as Columbus Div. of Income Tax v. Yockey,

2020-Ohio-3290.] IN THE COURT OF APPEALS OF OHIO TENTH APPELLATE DISTRICT City of Columbus, : Division of Income Tax, : Plaintiff-Appellee, : v. No. 19AP-559 : (C.P.C. No. 04CV-12373) Brian L. Yockey, : (REGULAR CALENDAR) Defendant-Appellant, : American Refrigeration & Heating Service, Inc., : Defendant-Appellee. : D E C I S I O N Rendered on June 11, 2020 On brief: Linebarger Goggan Blair & Sampson, LLP, and George H. Calloway, for appellee. On brief: Onda, LaBuhn, Rankin & Boggs Co., LPA, Timothy S. Rankin, and John P. Miller, for appellant…