05/25/2021

Case Caption Case No. Topics and Issues Author Citation
05/25/2021 Case Announcements  Merit decisions without opinions—Motion and procedural rulings—Appeals not accepted for review—Reconsideration of prior decisions.  
Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion) 2020-0795Municipal income tax—Stock options employee received as compensation while working in Cleveland were not exercised until after employee retired and moved out of state—Exercise of stock options generated taxable qualifying wages under Cleveland Codified Ordinances—Court defers to Board of Tax Appeals’ factual findings when they are supported by reliable and probative evidence—Equitable estoppel is not ordinarily available as a remedy against tax assessments—Cleveland properly imposed income tax on the stock-option income.Per CuriamSlip Opinion No. 2021-Ohio-1734
State v. Azeen (Slip Opinion) 2020-0143Criminal law—In the absence of a negotiated plea agreement showing an express or implied reservation by the state of the right to file additional charges and that a defendant had been induced into offering a guilty plea, the state may pursue additional charges when a victim of a crime later dies of the injuries sustained in the crime—State was entitled to file aggravated-murder charges when victim later died of injuries suffered years earlier—No plea agreement was entered on the record when defendant was initially charged with attempted murder—Inference of a plea agreement was not supported by facts in evidence.DeWine, J.Slip Opinion No. 2021-Ohio-1735
05/25/2021 Administrative Actions  Administrative actions.  
05/25/2021 Case Announcements #2  Merit decisions with opinions—Affidavits of disqualification—Miscellaneous dismissals—Miscellaneous orders.  
05/25/2021 Case Announcements #3  Motion and procedural rulings.