Shapely, Inc. v. City of Norwood Earnings Tax Board of Appeals

This cause came on to be heard upon an appeal from the Court of Common Pleas of Hamilton County.

The single question in this appeal is whether the city of Norwood is estopped from reversing its position on a specific ruling issued by the Norwood Tax Commissioner that allowed a certain operating loss carry-forward under the Norwood Business Earnings Tax Ordinance.

The facts in this case are not in dispute. Shapely, Inc., formerly the Mack Shirt Company and plaintiff-appellee in this action, operated a manufacturing facility in the community of Carthage, in the city of Cincinnati. During the…