DIRECTV, INC. v. LEVIN

No. 08AP-32.

181 Ohio App.3d 92 (2009)

2009-Ohio-636

DIRECTV, INC. et al., Appellees and Cross-Appellants, v. LEVIN, Tax Commr., Appellant and Cross-Appellee.

Court of Appeals of Ohio, Tenth District, Franklin County.

Decided February 12, 2009.


Attorney(s) appearing for the Case

Steptoe & Johnson L.L.P., Pantelis Michalopoulos, Mark F. Horning, and Jeffrey M. Theodore; Calfee, Halter & Griswold L.L.P., James F. Lang, Peter A. Rosato, and Flite H. Freimann; and Heller Ehrman L.L.P., E. Joshua Rosenkranz, Eric Shapland, and Randy J. Kozel, for appellees and cross-appellants.

Richard Cordray, Attorney General, Lawrence D. Pratt, Section Chief, and Alan P. Schwepe, Julie E. Brigner, and Damion M. Clifford, Assistant Attorneys General, for appellant and cross-appellee.

Sutherland Asbill & Brennan L.L.P., Eric S. Tresh, and Walter Hellerstein; and Vorys, Sater, Seymour & Pease L.L.P., Douglas R. Matthews, and Kevin M. Czerwonka, for amicus curiae Time Warner Cable, Inc.


GREY, Judge.

{¶ 1} Defendant-appellant, Richard A. Levin, in his capacity as tax commissioner of the state of Ohio, appeals from a judgment of the Franklin County Court of Common Pleas in favor of plaintiffs-appellees, DIRECTV, Inc. and EchoStar Satellite Corporation ("DIRECTV" and "EchoStar," or collectively, "plaintiffs"). The plaintiffs have cross-appealed on some subsidiary aspects of the trial court's decision.

{¶ 2}

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