Rick D. DeBlasis , Lerner, Sampson & Rothfuss, 120 E. Fourth Street, 8th Floor, Cincinnati, Ohio 45202, Craig A. Thomas , Lerner, Sampson & Rothfuss, P.O. Box 5480, Cincinnati, Ohio 45201, For Bank of New York Mellon Trust Company, N.A.
Nicole R. Randall , 150 E. Gay Street, 21st Floor, Columbus, Ohio 43215, For State of Ohio Department of Taxation.
Lori White Laisure , Assistant United States Attorney, U.S. Courthouse, Suite 400, 801 W. Superior Avenue, Cleveland, Ohio 44113, For United States of America.
BEFORE: Celebrezze, J., E.T. Gallagher, P.J., and Laster Mays, J.
FRANK D. CELEBREZZE, JR., J.:
JOURNAL ENTRY AND OPINION
{¶ 1} Appellants, Phenon Walker and Whole Sailing, L.L.C., appeal the grant of summary judgment and foreclosure in favor of appellee, Bank of New York Mellon Trust Company, N.A. ("Bank of New York"). Appellants argue that the trial court erred in adopting the magistrate...
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