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FOX v. LAKEWOOD

No. 61119.

84 Ohio App.3d 202 (1992)

FOX et al., Appellants, v. CITY OF LAKEWOOD et al., Appellees.

Court of Appeals of Ohio, Cuyahoga County.

Decided December 14, 1992.

Attorney(s) appearing for the Case

Gerald W. Phillips, for appellants.

Michael E. Murman, Law Director, for appellee Lakewood. Rich J. Carbone, for appellee Regional Income Tax Agency.

HARPER, Judge.

I

Appellants John P. Fox and his wife Jean Fox appeal the dismissal of their action against the city of Lakewood ("the city") and Regional Income Tax Agency ("RITA") by the Cuyahoga County Court of Common Pleas. Following our review, we affirm in part and reverse and remand in part.

II

On September 14, 1989, the city's law director determined that a Subchapter S corporation formed by the Foxes was taxable under Lakewood Codified...

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