BUSA v. LEVIN

Nos. 90421, 90422

2009 Ohio 114

Rome P. & Margaret F. Busa, Plaintiffs-Appellants, v. Richard A. Levin, Tax Comm. of Ohio, Defendant-Appellee.

Court of Appeals of Ohio, Eighth District, Cuyahoga County.

RELEASED: January 15, 2009.


Attorney(s) appearing for the Case

Samuel J. Lauricia, III, Joseph G. Corsaro, Christian M. Bates, Corsaro & Associates Co., LPA, 28039 Clemens Road, Westlake, Ohio 44145-1139, Attorneys for Appellant.

Nancy H. Rogers, Barton A. Hubbard, Assistant Attorney General, 30 East Broad Street, 25th Floor, Columbus, Ohio 43215, Attorneys for Appellee.

Before: Blackmon, J., Calabrese, P.J., and Rocco, J.


JOURNAL ENTRY AND OPINION

PATRICIA ANN BLACKMON, J.:

{¶ 1} In this consolidated appeal, appellants Rome P., and Margaret F., Busa and Anthony J., and Rebecca S. Busa ("the Busas"), appeal the decision and order of the Ohio Board of Tax Appeals ("BTA") that affirmed the decision of appellee, Ohio Tax Commissioner ("Tax Commissioner"), which assessed the Busas $85,891.38 in personal income tax on the income earned from the Busas' Electing...

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