Tetlak v. Village of Bratenahl, Unpublished Decision (12-30-1999)

JOURNAL ENTRY AND OPINION

Appellants the Village of Bratenahl and its tax administrator, Shirley Oberlin, appeal from an order of the common pleas court. The court reversed an administrative order of the Bratenahl Board of Review upholding a municipal residence tax assessment on appellee taxpayer Joseph Tetlak. The court explained that the administrative order was not supported by "the preponderance of substantial, reliable, and probative evidence." R.C. 2506.04.

The parties' dispute relates to the characterization of certain income received by Tetlak from Willow Hill Industries, Inc. in the…