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Results: 11-20 of 49

Ohio Appeals Court rules federal wetlands designation impacts land value
  • Bricker & Eckler LLP
  • USA
  • July 23 2014

An Ohio Appeals Court has held that when parcels of vacant land are evaluated for property tax purposes, legally imposed use restrictions &mdash


Ohio Supreme Court rules BTA must determine value when evidence shows auditor’s value is in error
  • Bricker & Eckler LLP
  • USA
  • June 2 2014

The Ohio Supreme Court recently reconsidered a prior decision and ruled (in a 4-3 decision) that while the Board of Tax Appeals (BTA) may not revert


Ohio Supreme Court adopts new bright-line standard for presumption of recency
  • Bricker & Eckler LLP
  • USA
  • May 29 2014

The Ohio Supreme Court overturned long-standing precedent from the Ohio Board of Tax Appeals (BTA) last month when it ruled in a 6-1 decision that


Pittsburgh challenges the tax-exempt status of a University Medical Center
  • Bricker & Eckler LLP
  • USA
  • January 28 2014

Internal Revenue Service (IRS) reporting requirements imposed in recent years on hospitals' charitable community benefits are revealing for the first


Even the largest accounting firms can direct business owners to unlawful tax shelters
  • Bricker & Eckler LLP
  • USA
  • November 22 2013

Accounting giant Grant Thornton LLP has been hit with a massive $100 million judgment in Northern Kentucky for, among other things, advising a


Ohio Senate amends and passes H.B. 59, the FY 2014-15 budget bill
  • Bricker & Eckler LLP
  • USA
  • June 11 2013

The Senate has passed and has accepted a number of amendments to House Bill 59, the budget bill for the 2014-2015 fiscal years. While many of the


Ohio Supreme Court skins CAT receipts derived from activities "related to" motor vehicle sales
  • Bricker & Eckler LLP
  • USA
  • December 7 2012

In a much-anticipated decision, the Ohio Supreme Court today issued a decision in which it held that the commercial activity tax (“CAT”) revenues based on gross receipts derived from transactions involving sales of motor vehicle fuel must be expended only for the purposes specified in the Ohio Constitution


When does operating like a business threaten your tax-exempt status?
  • Bricker & Eckler LLP
  • USA
  • November 27 2012

Over the years, I have advised tax-exempt organizations and served on nonprofit boards; I have seen and encouraged organizations to use strategies employed by businesses generally to increase effectiveness, efficiency and revenues


The Ohio Supreme Court provides additional guidance regarding employment services and the exclusion for employees that are permanently assigned to a consumer
  • Bricker & Eckler LLP
  • USA
  • November 1 2012

The Ohio Supreme Court recently issued a decision upholding a sales tax assessment against a company that purchased employment services


Ohio Court of Appeals rules exempt entity may not apply for tax exemption after property is sold
  • Bricker & Eckler LLP
  • USA
  • November 1 2012

An Ohio court of appeals has affirmed a decision of the Board of Tax Appeals (BTA) that an entity that owned a property on the tax lien date does not have standing to file for an exemption for that tax year after it subsequently sold the property