Brown v. Levin

{¶ 1} In this case, the appellants-taxpayers raise a substantive issue that this court has twice addressed, both times deciding against the position of the taxpayers. Knust v. Wilkins, 111 Ohio St.3d 331, 2006-Ohio-5791, 856 N.E.2d 243; Lovell v. Levin, 116 Ohio St.3d 200, 2007-Ohio-6054, 877 N.E.2d 667. The Board of Tax Appeals (“BTA”) concluded that our decision in Knust was dispositive, and it summarily affirmed the Tax Commissioner’s assessment with*336out allowing the Browns to complete discovery and present evidence at a hearing. The Browns argue that the BTA had a statutory duty to permit…