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SHAPELY, INC. v. CITY OF NORWOOD EARNINGS TAX BD. OF APPEALS

No. C-840010.

20 Ohio App. 3d 164 (1984)

SHAPELY, INC., APPELLEE, v. CITY OF NORWOOD EARNINGS TAX BOARD OF APPEALS, APPELLANT.

Court of Appeals of Ohio, Hamilton County.

Decided November 28, 1984.

Attorney(s) appearing for the Case

Paxton & Seasongood, Louis F. Solimine and Michael H. Neumark, for appellee.

Robert G. Kelly and Frances S. Lah, for appellant.

Per Curiam.

This cause came on to be heard upon an appeal from the Court of Common Pleas of Hamilton County.

The single question in this appeal is whether the city of Norwood is estopped from reversing its position on a specific ruling issued by the Norwood Tax Commissioner that allowed a certain operating loss carry-forward under the Norwood Business Earnings Tax Ordinance.

The facts in this case are not in dispute. Shapely, Inc., formerly...

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