SCHOENRADE v. TRACY

Nos. 94-1102 and 94-1245.

74 Ohio St.3d 200 (1996)

SCHOENRADE, APPELLEE, v. TRACY, TAX COMMR., APPELLANT. ARONSON ET AL., APPELLEES, v. TRACY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided January 3, 1996.


Attorney(s) appearing for the Case

Kurt L. Schoenrade, pro se, in case No. 94-1102.

Baker & Hostetler, Edward J. Bernert and George H. Boerger, for appellees Robert S. and Joan Aronson in case No. 94-1245.

Betty D. Montgomery, Attorney General, and Steven L. Zisser, Assistant Attorney General, for appellant in case No. 94-1102.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellant in case No. 94-1245.


Per Curiam.

The sole question presented by these cases is the validity of the tax assessments made after the expiration of the three-year statute of limitations, which was in effect when the income tax returns were filed, but prior to the expiration of the four-year statute of limitations, which became effective after the income tax returns were filed.

The taxpayers argue that a legislative change in the statute of limitations, made after the income...

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