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KEMPPEL v. ZAINO

No. 00-358.

91 Ohio St.3d 420 (2001)

KEMPPEL ET AL., APPELLANTS, v. ZAINO, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 23, 2001.

Attorney(s) appearing for the Case

Witschey & Witschey Co., L.P.A., Jeffrey T. Witschey and Frank J. Witschey, for appellants.

Betty D. Montgomery, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellee.

Jones, Day, Reavis & Pogue and Charles M. Steines, urging reversal for amicus curiae Lewis W. Dickey.

Taft, Stettinius & Hollister, L.L.P., and Stephen M. Nechemias, urging reversal for amici curiae David S. and Linda K. Paresky.

ALICE ROBIE RESNICK, J.

In 1989 the assets of the Logan Machine Co. ("Logan"), an Ohio subchapter S corporation located in Akron, were liquidated and the corporation dissolved. The net proceeds from the sale of the assets were distributed to the shareholders, including appellants, Russell and Carrie Kemppel,1 who were residents of and domiciled in Florida at the time of the sale...

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