Insights

Blog

< 1 min read

Supreme Court Allows Public Utility Status for Ohio Sales/Use Tax Purposes Even Though Air Carrier Did Not Have a “Certificate of Public Convenience and Necessity”

In Epic Aviation, LLC v. Testa, the Court found that an air cargo carrier was entitled to public utility status, holding it met the common-carrier test for certain aspects of its business. Following... Read More

Blog

< 1 min read

Supreme Court Allows Public Utility Status for Ohio Sales/Use Tax Purposes Even Though Air Carrier Did Not Have a “Certificate of Public Convenience and Necessity”

In Epic Aviation, LLC v. Testa, the Court found that an air cargo carrier was entitled to public utility status, holding it met the common-carrier test for certain aspects of its business. Following... Read More

Blog

< 1 min read

Ohio Supreme Court Affirms Personal Income Tax Assessment Even Though Tax Commissioner Never Affirmatively Supported Residency Status at Lower Administrative Level

In Krehnbrink v. Testa, the Taxpayer did not file an Ohio income tax return for the year at issue claiming all of his income had been earned outside of Ohio. The Tax Commissioner affirmed the... Read More

In The News

< 1 min read

Claims Journal – Kustom US Completes Acquisition of Fenix Restoration

... Read More

In The News

< 1 min read

Akron Legal News – Akron Law’s 2nd annual Summer Trial Academy underway

... Read More

In The News

4 min read

Crain’s Cleveland Business – Review that mortgage loan commitment if you are a guarantor

Perhaps you are an individual member, or your personal trust is a member, in a limited liability company that owns a performing commercial real estate asset. Let’s say the LLC has made an... Read More