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The Supreme Court of Ohio & The Ohio Judicial System

Issues Accepted for Review

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  All open cases and cases closed in past 180 days.
Case No.Case CaptionCase StatusDate
Accepted
Case Issue
2019-0531 Defender Security Company d/b/a Defender Direct v. Joseph W. Testa [Jeffrey A. McClain], Tax Commissioner of Ohio OPEN 6/26/2019 Proposition of Law I: The appellate standard of review for legal questions addressed by the Board of Tax Appeals is de novo, without deference to the Tax Commissioner’s determination thereof.
2019-0531 Defender Security Company d/b/a Defender Direct v. Joseph W. Testa [Jeffrey A. McClain], Tax Commissioner of Ohio OPEN 6/26/2019 Proposition of LAW II Gross receipts form the sale of intangible assets are sourced to the purchaser’s physical location (s) that receive and use the assets, not the location where the assets were originated. Therefore, Defender’s receipts from the sale of Alarm Services Contracts to ADT are sitused to ADT’s physical; locations outside Ohio where it received the Alarm Services Contracts and utilized such Contracts by performing monitoring services for consumers.
2019-0531 Defender Security Company d/b/a Defender Direct v. Joseph W. Testa [Jeffrey A. McClain], Tax Commissioner of Ohio OPEN 6/26/2019 Proposition of LAW III: The significant risk of double taxation caused by the Tax Commissioner’s conflicting applications of R.C. 5751.033(I) violates the fair apportionment requirement of the dormant Commerce Clause of the United States Constitution.
2019-0453 Malieka Evans v. Akron General Medical Center et al OPEN 6/5/2019 If no viable cause of action exists against an employee, such that an employee can no longer be found liable for an alleged wrong, a plaintiff cannot maintain a cause of action against an employer for negligent hiring, supervision, or retention
2019-0425 Orange City Schools Board of Education, et al. v. Cuyahoga County Board of Revision, et al. OPEN
(Held)
6/12/2019 The Eighth District Court of Appeals and Board of Tax Appeals decisions are in direct conflict with this Court’s previous decisions. This Court should grant Appellant’s appeal so it can address whether the sale of a membership interest in a limited liability company constitutes the best evidence of value for real estate tax purposes.
2019-0425 Orange City Schools Board of Education, et al. v. Cuyahoga County Board of Revision, et al. OPEN
(Held)
6/12/2019 The Ohio Board of Tax Appeals has issued multiple decisions on this issue. This Court should grant Appellant’s appeal so it can address these inconsistencies and set a uniform statewide standard.
2019-0425 Orange City Schools Board of Education, et al. v. Cuyahoga County Board of Revision, et al. OPEN
(Held)
6/12/2019 This issues is of great importance to participants in Ohio’s real estate market. All taxpayers must be treated uniformly under Ohio’s Constitution. Additionally, decisions ignoring this Court’s prior precedent crate uncertainty in Ohio’s vibrant real estate market. This is both a substantial constitutional question and a question of great general and public interest.
2019-0421 In the Matter of the Adoption of: M.M.F. OPEN 5/29/2019 PROPOSITION OF LAW NO. 1: By requiring that indigent persons receive appointed counsel when termination of their parental rights is adjudicated in juvenile court, but not when termination of their parental rights by adoption is adjudicated in probate court, the state of Ohio denies adoption respondents equal protection of the laws.
2019-0421 In the Matter of the Adoption of: M.M.F. OPEN 5/29/2019 PROPOSITION OF LAW NO. 2: Denying appointed counsel to an indigent adoption respondent unable to perform relevant and effective cross-examination, produce disinterested witnesses and exhibits, and argue regarding existence and significance of a zero child support order violates due process of law in the circumstances of this case.
2019-0420 In the Matter of the Adoption of: Y.E.F. OPEN 5/29/2019 PROPOSITION OF LAW NO. 1: By requiring that indigent persons receive appointed counsel when termination of their parental rights is adjudicated in juvenile court, but not when termination of their parental rights by adoption is adjudicated in probate court, the state of Ohio denies adoption respondents equal protection of the laws.
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