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TIME WARNER CABLE v. CITY OF CINCINNATI

No. C-190375.

157 N.E.3d 941 (2020)

2020-Ohio-4207

TIME WARNER CABLE, INC., & Subsidiaries, Plaintiff-Appellee, v. CITY OF CINCINNATI, and Ted Nussman, Tax Commissioner City of Cincinnati Income Tax Division, Defendants-Appellants.

Court of Appeals of Ohio, First District, Hamilton County.

Date of Judgment Entry on Appeal: August 26, 2020.

Attorney(s) appearing for the Case

Eversheds Sutherland (US) LLP, Michael R. Nelson and Michael J. Hilkin , for Plaintiff-Appellee Time Warner Cable, Inc., & Subsidiaries.

Paula Boggs Muething , City Solicitor, and Shuva J. Paul , Assistant City Solicitor, for Defendants-Appellants City of Cincinnati and Ted Nussman.

OPINION.

{¶1} Although nothing may be as certain as death and taxes, perhaps cable bills fall in close behind. This case involves two of those three eventualities, with a cable provider trying to escape certain taxation imposed by the city of Cincinnati...

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