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Ohio Department of Taxation Issues Guidelines for Same Sex Couples Filing State Income Tax Returns and Joint Federal Income Returns

Posted on in Business, Publications

Ohio’s Constitution contains a ban on legal recognition of same sex unions. Consequently, despite a recent United States Supreme Court case permitting states to recognize same sex marriage, Ohio same gender spouses who file a joint federal tax return, may not file a joint Ohio state tax return even if they were married in a […]

Ohio Supreme Court Rules that an UM Claim is Not Barred Even Though Plaintiff Was Not Legally Entitled to Recover Damages from Tortfeasor

Posted on in Insurance, Publications

In Marusa, et al. v. Erie Ins. Co., slip opinion 2013­Ohio­1957, decided on May 21, 2013, the Ohio Supreme Court clarified and distinguished its prior holding in Snyder v. Am. Fam. Ins. Co., 114 Ohio St.3d 239, 2007­Ohio­4004. . .2013 – Ohio Supreme Court Rules that an UM Claim is Not Barred Even Though Plaintiff […]

Ohio Supreme Court Rules that Claims for Defective Construction Work or Workmanship are not Claims for Property Damage Caused by an Occurence Under a CGL Policy

Posted on in Insurance, Publications

In Westfield Insurance Company v. Custom Agri Systems, Inc., 2012 ­Ohio ­4712, decided October 16, 2012, the Ohio Supreme Court finally, after years of litigation in the Ohio lower courts, definitively answered this question certified to it by the United States Court of Appeals for the Sixth Circuit: (1) Are claims of defective construction/workmanship brought […]

Maestle Persuades Court of Appeals to Reverse Half Million Dollar Judgment

Posted on in Appellate, Publications

On August 27, 2012, the Eleventh District Court of Appeals issued a unanimous decision reversing and setting aside a $574,121.32 judgment against Huntington Bank as successor in interest to Sky Bank. This matter arose from alleged damages incurred during the construction of the W. Thomas James’ Funeral Home. Maestle Persuades Court of Appeals to Reverse […]

Ohio Supreme Court Clarifies Appellate Court Standard of Review for a Declaratory Judgment Matter

Posted on in Insurance, Publications

In a 7-0 decision, the Ohio Supreme Court, in Arnott v. Arnott, Slip Opinion No. 2012-Ohio- 3208, held that an appellate court should apply an abuse of discretion standard when reviewing a trial court’s holding to the question of standing, e.g., the appropriateness of the case for declaratory judgment and should apply a de novo […]

Changes to Ohio’s Corporate and LLC Laws Enacted

Posted on in Business, Publications

Substitute House Bill 48 will become effective May 4, 2012. This act makes a number of changes to Ohio’s corporation and limited liability company (LLC) laws. If you do business in the form of one of these entities, these changes could affect you. Following is a brief description of some of the topics covered in […]