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SPRINGFIELD v. ALL AM. FOOD SPECIALISTS

No. 3002.

85 Ohio App.3d 464 (1993)

CITY OF SPRINGFIELD, Appellant, v. ALL AMERICAN FOOD SPECIALISTS, INC., Appellee.

Court of Appeals of Ohio, Clark County.

Decided March 26, 1993.

Attorney(s) appearing for the Case

Andrew J. Burkholder, for appellant.

Richard J. Marco, Jr., for appellee.

Dennis Turner, James P. Cullen and Cynthia A. Karns, for amicus curiae University of Dayton School of Law.

GRADY, Presiding Judge.

The city of Springfield appeals from a judgment of the trial court holding that the city cannot require defendant All American Food Specialties, Inc. to withhold monies from the paychecks of certain of its employees who owe income tax to the city of Springfield. The employees concerned work for the defendant at a facility outside the city's corporate limits, but owe the tax because they reside within the city.

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