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CHAPMAN ENTERPRISES v. McCLAIN

Nos. 2020-1389 and 2020-1390.

179 N.E.3d 1201 (2021)

165 Ohio St.3d 428

2021-Ohio-2386

CHAPMAN ENTERPRISES, INC., Appellant, v. MCCLAIN, Tax Commr., Appellee. Chapman, Appellant, v. McClain, Tax Commr., Appellee.

Supreme Court of Ohio.

Decided July 15, 2021.

Attorney(s) appearing for the Case

Bailey Cavalieri, L.L.C., and Joshua D. DiYanni , Columbus, for appellants.

Dave Yost , Attorney General, and Kimberly G. Allison , Assistant Attorney General, for appellee.

{¶ 1} Pending in each of these appeals, which we consolidate solely for purposes of this decision, is a motion to remand filed by appellee, the tax commissioner. The issue presented by the motions is identical to that presented by the appellant, Chapman Enterprises, Inc., in case No. 2020-1389, and the appellant, Ronald Chapman...

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