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BROWN v. LEVIN

No. 2007-1718.

119 Ohio St.3d 335 (2008)

2008-Ohio-4081

BROWN et al., Appellants, v. LEVIN, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided August 19, 2008.

Attorney(s) appearing for the Case

Cavitch, Familo, Durkin & Frutkin Co., L.P.A., Michael C. Cohan, Stephen E. Pigott, and Kismet R. Wunder, for appellants.

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

LUNDBERG STRATTON, J.

{¶ 1} In this case, the appellants-taxpayers raise a substantive issue that this court has twice addressed, both times deciding against the position of the taxpayers. Knust v. Wilkins, 111 Ohio St.3d 331, 2006-Ohio-5791, 856 N.E.2d 243; Lovell v. Levin, 116 Ohio St.3d 200, 2007-Ohio-6054, 877 N.E.2d 667. The Board...

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