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Results: 11-20 of 36

U.S. Supreme Court upholds the Affordable Care Act

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 28 2012

Today, by a vote of 5-4, the Supreme Court upheld the Patient Protection and Affordable Care Act (PPACA

2011 Ohio tax update

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 1 2012

In Lang v. Levin, (Jan. 11, 2011), BTA No. 2010-K-2493, the BTA found that it did not have authority to overturn the tax commissioner’s decision requiring the taxpayer to repay an erroneously issued $15,000 refund plus interest

What's new for the week of September 5, 2011

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • September 5 2011

September 7, 2011 IRS news release IR-2011-90 announcing a new round of outreach to small employers and the professional service providers they rely on to encourage them to review the new Small Business Health Care Tax Credit to see if they are eligible

Ohio Supreme Court decision clarifies the rules on appeals before the Tax Commissioner and Board of Tax appeals

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • July 18 2011

In a unanimous decision, the Ohio Supreme Court distinguished between the jurisdiction of the Board of Tax Appeals (BTA) over an appeal generally, and its authority with respect to specific issues

Church recreation property declared exempt

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • February 15 2011

On February 10, 2011, the Supreme Court of Ohio decided The Chapel v. Testa case wherein it held that, just like any other institution, a church may achieve property-tax exemption for real property that it owns and holds open to the public for recreational purposes

Supreme Court of Ohio: sales tax that applies to satellite TV but not cable TV is constitutional

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • December 29 2010

On December 27, 2010, the Supreme Court of Ohio held that the Commerce Clause does not prohibit Ohio from taxing sales of satellite television broadcasting services, even though Ohio does not impose the same sales tax on cable broadcasting services

Supreme Court of Ohio: clinic that does not provide free charitable care cannot receive property tax exemption; however, no threshold amount or percentage of free care is required

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 8 2010

On October 26, 2010, the Supreme Court of Ohio affirmed the decision of the Board of Tax Appeals ("BTA") to deny a property tax exemption application that a non-profit organization filed as to one of the dialysis clinics ("the Clinic") that it operated

Supreme Court of Ohio holds that private property leased to school with a view to profit may not receive exemption from real property taxation

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • November 1 2010

On October 12, 2010, the Supreme Court of Ohio held that property that a for-profit partnership owned and leased to a school could not receive property tax exemption

The Ohio Supreme Court holds that auditor’s reappraisal of property trumps “carry-over effect” of multi-year property tax appeals

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • October 27 2010

On September 28, 2010, the Supreme Court of Ohio held that a county auditor's sexennial reappraisal of a property's value "cuts off" the "carry-over effect" of a pending appeal

U.S. Supreme Court rules comity prevents federal courts from meddling in Ohio tax controversy

  • Bricker & Eckler LLP
  • -
  • USA
  • -
  • June 10 2010

On June 1, 2010, the United States Supreme Court issued a ruling holding that respect for the states in a federal system of government precludes the federal district courts from ruling on the constitutionality of Ohio's taxation of natural gas providers