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RENACCI v. TESTA

No. 2014-1893.

148 Ohio St.3d 470 (2016)

2016-Ohio-3394

RENACCI ET AL., APPELLANTS AND CROSS-APPELLEES, v. TESTA, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided June 15, 2016.

Attorney(s) appearing for the Case

Buckingham, Doolittle & Burroughs, L.L.C., Steven A. Dimengo , and Matthew R. Duncan , for appellants and cross-appellees.

Michael DeWine , Attorney General, and Barton A. Hubbard , Assistant Attorney General, for appellee and cross-appellant.

O'CONNOR, C.J., concurs in judgment only.

{¶ 1} In this case, appellee and cross-appellant, the tax commissioner, first imposed, and then declined to remit, a double-interest income-tax penalty for delay of payment. The Board of Tax Appeals ("BTA") affirmed. The income at issue was tax year 2000 pass-through distributive-share income from a Subchapter S corporation...

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