WESTBROOK v. PRUDENTIAL INS. CO. OF AMERICA

No. 87-435.

37 Ohio St. 3d 166 (1988)

WESTBROOK, APPELLEE, v. PRUDENTIAL INSURANCE COMPANY OF AMERICA ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided June 15, 1988.


Attorney(s) appearing for the Case

Lockwood Thompson and Francis K. Cole, for appellee.

Squire, Sanders & Dempsey, George J. Umstead and Eben G. Crawford, for appellants Prudential Insurance Company of America and Oliver Partnership.

Baker & Hostetler, Bruce O. Baumgartner and Christopher J. Swift, for appellants Euclid-Ninth Community Urban Redevelopment Corporation, Carlyle Real Estate Limited Partnership XI, Carlyle Real Estate Partnership XII, Carlyle/National City Associates, Carlyle National City Associates, Inc. and JMB Realty Corporation.

Thomas C. Simiele and James G. Wyman, urging affirmance for amicus curiae, Cleveland Board of Education.


Per Curiam.

The present action seeks to invalidate the tax abatement afforded appellant ENCURC by virtue of its financial agreement with the city. Through this effort, appellee endeavors to prevent ENCURC from deriving future tax benefits under the agreement and to recover any benefits realized since June 30, 1977. In his initial complaint, appellee alleged that the action was brought "pursuant to statutes relating to taxpayers' actions." This allegation was...

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