WARDROP v. MIDDLETOWN INCOME TAX REVIEW BOARD

Case No. CA2007-09-235.

2008 Ohio 5298

Richard M. Wardrop, Jr., et al., Appellants, v. City of Middletown Income Tax Review Board, et al., Appellees.

Court of Appeals of Ohio, Twelfth District, Butler County.

October 13, 2008.


Attorney(s) appearing for the Case

Katz, Teller, Brant & Hild, James F. McCarthy III, 255 East Fifth Street, Suite 2400, Cincinnati, Ohio 45202, Attorney for Appellants.

Dinsmore & Shohl, LLP, Lee M. Stautberg, 255 East Fifth Street, Suite 1900, Cincinnati, Ohio 45202 and Leslie S. Landen, Sara E. Mills, One Donham Plaza, Middletown, Ohio 45042, Attorneys for Appellees.


OPINION

BROGAN, J.

{¶1} Richard M. Wardrop, Jr. and John G. Hritz appeal from the trial court's judgment entry affirming a decision of the Middletown Income Tax Review Board denying their request for tax refunds.

{¶2} Wardrop and Hritz advance seven assignments of error on appeal. First, they contend the trial court erred in affirming the decision of the Middletown Income Tax Review Board. Second, they claim the...

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