UNFORTUNATE SON, LTD. v. WILKINS

No. 1:05CV1694.

406 F.Supp.2d 839 (2005)

UNFORTUNATE SON, LTD. Plaintiff, v. William WILKINS, Bryan K. Hairston, and John Uzelac. Defendants.

United States District Court, N.D. Ohio, Eastern Division.

December 20, 2005.


Attorney(s) appearing for the Case

Patricia L. Seifert, Mentor, OH, Benjamin C. Sasse, Kevin M. Young, Tucker Ellis & West, Cleveland, OH, for Plaintiff.

Arthur J. Marziale, Jr., Robert C. Maier, Office of the Attorney General, Columbus, OH, for Defendants.


Memorandum of Opinion and Order

GAUGHAN, District Judge.

INTRODUCTION

This matter is before the Court upon the Motion of all Defendants to Dismiss the Amended Complaint. (Doc. 21). This case arises out of a tax on plaintiff and plaintiff's shareholder for the use of a yacht in Ohio. For the reasons that follow, defendants' motion is GRANTED.

FACTS

Plaintiff Unfortunate Son, Ltd. ("Unfortunate...

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