In The News

Local Law Firm Gets the “W” in “Bobblehead Battle”

January 16, 2019    •    2 min read

Originally published in La Gazetta Italiana

January 2019

Baseball helmet, bat, glove and ball on grass in brightly lit outdoor stadium. Focus on foreground and shallow depth of field on background with copy space. Fictitious background stadium created entirely in Photoshop.In our August issue, we highlighted local attorney and NOIA member Steve Dimengo as he represented the Cincinnati Reds in a sales and use tax case against the tax commissioner of Ohio. The original dispute arose after the Ohio Tax Commission audited the MLB team for merchandise purchases made and demanded $88,000 in unpaid use tax, plus interest and penalty. In a groundbreaking decision reversing the Ohio Board of Tax Appeals, the Ohio Supreme Court ruled in favor of the Cincinnati Reds stating that bobbleheads and other promotional items are exempt from Ohio state/use tax.

“This decision will benefit all Ohio professional sports teams and will also apply to Ohio businesses that provide giveaways as an incentive for, and conditioned upon, the purchase of its products or services,” stated the law firm Buckingham, Doolittle & Burroughs.

A 29-year veteran with the Firm, Dimengo was named president on Nov. 1, 2018. “I am honored to be Buckingham’s next Managing Partner. I believe we have something special at our Firm; I believe in our ability to continue innovating in order to best guide our clients, exceed their expectations and evolve with them,” stated Dimengo. In an email shared with the Firm, Attorney Richard Fry, who was also involved in the “Bobblehead Battle” wrote, “This is a great victory for our firm and Steve Dimengo who was the lead attorney and argued before the Supreme Court. One of the great things about working at Buckingham is the opportunity to work with the very best attorneys in our fields. I am honored to have been a part of this case and for the opportunity in this case, and others, to work on matters that literally shape Ohio law. Thank you, Steve, and great job!” When the final decision was made, the Supreme Court quoted long-time Reds radio announcer Marty Brennaman stating, “this one belongs to the Reds… [Read the original post]

Steve Dimengo headshotAttorney Steven A. Dimengo is Managing Partner of Buckingham, Doolittle & Burroughs, LLC and chair of the taxation practice group. He helps clients with complicated tax challenges including Ohio sales/use, income, commercial activity and federal taxes and has represented clients before the Ohio Supreme Court. Steve can be reach at [email protected] or 330.258.6460.

About Buckingham, Doolittle & Burroughs:

Buckingham is a corporate law firm that counsels Middle Market executives and business leaders all over Ohio and beyond. With offices in Canton, Akron, and Cleveland, Buckingham offers clients Business Law Reimagined through sophisticated and practical legal services. Serving the region for over 100 years with nearly 70 attorneys, Buckingham’s mission is to deliver meaningful experiences through the practice of law, exceed expectations in terms of service, counsel and business sense, and to offer continuous value to the industries, communities and clients they serve. See all of our news and updates by visiting our website.

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