1. Home
  2. Browse Decisions
  3. Ohio
  4. 138 Ohio
  5. 138 Ohio St.3d 240 (2014)
 

GALLENSTEIN v. TESTA

No. 2012-1971.

138 Ohio St.3d 240 (2014)

2014-Ohio-98

GALLENSTEIN, Appellant, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided January 22, 2014.

Attorney(s) appearing for the Case

Lindhorst & Dreidame Co., L.P.A., James H. Smith III , and Bradley D. McPeek , for appellant.

Michael DeWine , Attorney General, and Melissa W. Baldwin , Barton A. Hubbard , and Julie Brigner , Assistant Attorneys General, for appellee.

Per Curiam.

{¶ 1} Cheryl Gallenstein appeals from a decision of the Board of Tax Appeals that determined that her "use of the subject boat does not qualify as an exempt use, pursuant to R.C. 5741.02(C)(4), because the boat is required to be registered, pursuant to the provisions of R.C. 1547.531." Gallenstein v. Levin, BTA No. 2008-A-1340, 2012 WL 5465162, at *5 (Oct. 23, 2012). However, because Gallenstein does qualify for the...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases