COLUMBUS DIV. OF INCOME TAX v. BOLES

No. 91AP-907.

78 Ohio App.3d 617 (1992)

COLUMBUS DIVISION OF INCOME TAX, Appellant, v. BOLES, Appellee.

Court of Appeals of Ohio, Franklin County.

Decided March 10, 1992.


Attorney(s) appearing for the Case

Ronald J. O'Brien, City Attorney, and James D. Newcomer, for appellant.

Baker & Hostetler, Edward J. Bernert and George H. Boerger, for appellee.


PETREE, Judge.

This is an appeal from the Franklin County Municipal Court, which granted judgment to E. Thomas Boles, Jr., M.D., defendant herein. The city of Columbus, Division of Income Tax, plaintiff herein, appeals and asserts the following assignments of error:

"I. The trial court committed prejudicial error in determining that income from defendant's interest in the Atlas Building was not taxable by the City of Columbus.

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