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UBS FINANCIAL SERVS. v. LEVIN

No. 2007-1129.

119 Ohio St.3d 286 (2008)

2008-Ohio-3821

UBS FINANCIAL SERVICES, INC., Appellant, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided August 5, 2008.

Attorney(s) appearing for the Case

Varnum, Riddering, Schmidt & Howlett, L.L.P., and Thomas J. Kenney; and Baker & Hostetler, L.L.P., and Edward J. Bernert, for appellant.

Nancy Hardin Rogers, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

PFEIFER, J.

{¶ 1} UBS Financial Services, Inc., formerly known as Paine Webber, Inc., appeals from a decision of the Board of Tax Appeals ("BTA"). The BTA ruled against UBS both as to jurisdiction and on the merits.

{¶ 2} As a securities broker/dealer, UBS is subject to the "dealers in intangibles" tax ("DIT"). R.C. 5725.13. UBS asserts that it overpaid DIT based on the returns it originally filed for tax years...

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