Justia Ohio Supreme Court Opinion Summaries

The Supreme Court affirmed the judgment of the court of appeals dismissing Appellant’s complaint for writs of mandamus and prohibition, holding that Appellant was not entitled to a writ of mandamus, nor was he entitled to a writ of prohibition.In his mandamus and prohibition complaint, Appellant alleged that the common pleas court and its judges unlawfully conveyed to another assets that Appellant’s deceased father had bequeathed to him. The court of appeals dismissed the complaint. The Supreme Court affirmed, holding that Appellant was not entitled to relief because he failed to demonstrate that he lacked an adequate remedy in the ordinary course of the law and because he did not demonstrate that the courts lacked statutory jurisdiction over the matter. View "State ex rel. Evans v. Scioto County Common Pleas Court" on Justia Law

The Supreme Court dismissed the appeal brought by the Office of Ohio Consumers’ Counsel (OCC) and the Ohio Manufacturers’ Association Energy Group (OMAEG) challenging the Public Utility Commission’s decision to approve the third electric-security plan (ESP) of Ohio Power Company, holding that OCC and OMAEG failed to demonstrate prejudice or harm caused by the ESP order.On appeal, OCC and OMAEG argued that the Commission’s approval of the Power Purchase Agreement Ride as a component of the ESP was reversible error. The Supreme Court dismissed the appeal, holding (1) OCC failed to demonstrate that ratepayers suffered actual harm or prejudice from the ESP order; and (2) this Court declines to address the claims that ratepayers were at risk of imminent or future harm rising from the ESP order. View "In re Application of Ohio Power Co." on Justia Law

The Supreme Court affirmed the order of the Public Utilities Commission that approved a charge referred to as the Power Purchase Agreement (PPA) Rider as a component of Ohio Power Company’s third electric-security plan (ESP), holding that the order was not unlawful or unreasonable.Specifically, the Court held (1) the PPA Rider did not recover unlawful transition revenue; (2) the challenges to the Commission’s approval of the PPA Rider under the ESP statute, Ohio Rev. Code 4928.143, were without merit; (3) the challenges to the Commission’s approval of the joint stipulation to resolve the issues in the PPA Rider case failed; and (4) the Commission complied with Ohio Rev. Code 4903.09 when it approved the Ohio Valley Electric Corporation-only PPA Rider. View "In re Application of Ohio Power Co." on Justia Law

The Supreme Court denied the writ of mandamus sought by Mars Urban Solutions, LLC and Michael Majeski seeking to compel the Cuyahoga County fiscal officer and Cuyahoga County Board of Revision (BOR) to comply with a judgment of the Ohio Board of Tax Appeals (BTA) that reduced the 2010 value of a property that Majeski owned and later conveyed to Mars Urban, holding that a writ was not warranted in this case.The Court reached its conclusion after noting that 2012 was the first year of a new sexennium, and any dispute that Mars Urban and Majeski had pertaining to the property value for any year beyond 2011 should have been filed as a new and separate claim for each year. The Court also held that the fiscal officer and the BOR submitted sufficient evidence to establish that both entities complied with the BTA’s judgment for tax years 2010 and 2011. Therefore, the Court denied the writ. View "State ex rel. Mars Urban Solutions, LLC v. Cuyahoga County Fiscal Officer" on Justia Law

The Supreme Court reversed the decision of the Board of Tax Appeals (BTA) affirming the decision of the tax commissioner, holding that the sale-for-resale exemption of Ohio Rev. Code 5739.01(E) applied to preclude Cincinnati Reds, LLC (the Reds) from having to pay use tax on promotional items it purchased.The tax commissioner denied the Reds’ request to remove the promotional items from the use-tax assessment, concluding that there was no evidence that the promotional items were resold with admission to games. The BTA affirmed, finding that the promotional items were given away for free and that the cost of the promotional items was not included in the ticket price. The Supreme Court reversed, holding (1) consideration is given in exchange for the Reds’ agreement to supply fans with the promotional items, and therefore, the transfer of promotional items to fans constitutes a “sale” under section 5739.01(B)(1); and (2) accordingly, the promotional items were subject to the sale-for-resale exemption of section 5739.01(E). View "Cincinnati Reds, LLC v. Testa" on Justia Law

The Supreme Court reversed the judgment of the Court of Appeals reversing Defendant’s conviction after ruling that Defendant’s blackout defense was not an affirmative defense that must be proven by a preponderance of the evidence, holding that blackout is an affirmative defense pursuant to Ohio Rev. Code 2901.05(D)(1)(b).A jury found Defendant guilty of felonious assault. On appeal, Defendant argued that the trial court committed structural error by instructing the jury that blackout is an affirmative defense. The Court of Appeals agreed and reversed Defendant’s conviction. The Supreme Court reversed, holding (1) Defendant’s blackout defense was an affirmative defense that would allow the defendant to avoid liability even if the state produced sufficient evidence to support a conviction; (2) the requirement that the state prove that the defendant acted voluntarily is not an additional element or burden on the state; and (3) the trial court properly instructed the jury that the state had the burden of proving each element of the offense beyond a reasonable doubt, and the trial court did not shift to Defendant the state’s burden to prove an essential element of the offense charged. View "State v. Ireland" on Justia Law

The Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) affirming the tax commissioner’s denial of Willoughby Hills Development and Distribution, Inc.’s (WHDD) request for a commercial-activity-tax (CAT) refund, holding that WHDD fell short of the requirements necessary for the gross-receipts exclusion to apply.Subject to exclusions, the CAT is levied on each entity with taxable gross receipts above a certain threshold for the privilege of doing business in Ohio. At issue was whether WHDD could meet the requirements of the gross-receipts exclusion that applies when a person or entity acts as an agent for another. The tax commissioner concluded that no agency relationship existed and denied the refund claim. The BTA affirmed. The Supreme Court affirmed, holding that WHDD did not meet the CAT statute’s definition of “agent.” View "Willoughby Hills Development & Distribution, Inc. v. Testa" on Justia Law

The Supreme Court affirmed the judgment of the Court of Appeals dismissing Appellant’s complaint for writs of mandamus and prohibition against Ross County Common Pleas Court Judge Scott Nusbaum, holding that Appellant was not entitled to relief in mandamus or prohibition.Appellant, an inmate, filed a petition for a writ of habeas corpus in the court of common pleas. Judge Nusbaum dismissed the petition based on res judicata and for failure to state a claim cognizable in habeas. Appellant later commenced this action against Judge Nusbaum alleging that the judge lacked jurisdiction over the habeas petition. The Court of Appeals granted Judge Nusbaum’s motion to dismiss. The Supreme Court affirmed, holding that Appellant failed to demonstrate that the judge lacked jurisdiction over the habeas petition. View "State ex rel. White v. Nusbaum" on Justia Law

At issue was whether an order by the General Division of the Cuyahoga County Court of Common Pleas requiring Appellant, a Cuyahoga County court reporter, to submit sealed grand-jury materials for in camera court inspection was a final and appealable under Ohio Rev. Code 2505.02(B)(4).The Eighth District Court of Appeals dismissed Appellant’s appeal for lack of a final, appealable order, concluding that only when the trial court compelled disclosure of the materials would there be a final, appealable order for appellate review. The Supreme Court affirmed, holding that an order for a trial court’s in camera inspection of grand-jury materials is not a final, appealable order. View "Daher v. Cuyahoga Community College District" on Justia Law

In this property tax appeal, the Supreme Court affirmed the decision of the Board of Tax Appeals (BTA) concluding that the Marion County Board of Revision (BOR) and the River Valley Local School District Board of Education (school board) were barred by res judicata and collateral estoppel from seeking to enforce a recorded covenant that purported to prohibit Kohl’s Illinois, Inc., the property owner in this case, from contesting the Marion County auditor’s valuations of the property, holding that the BTA properly applied collateral estoppel.After the Supreme Court remanded this case in Kohl’s I, the BTA remanded the matter to the BOR to determine value. No appeal was taken from this decision. On remand at the BOR, Kohl’s introduced an appraisal report and testimony in support of a reduced value. When the BOR retained the auditor’s valuation, Kohl’s appealed. The BTA held that it had already decided not to enforce the covenant at issue in its earlier decision and that the BOR and school board were barred by res judicata and collateral estoppel from seeking enforcement of the covenant. The Supreme Court affirmed, holding that the BTA did make a determination as to the covenant issue. View "Kohl's Illinois, Inc. v. Marion County Board of Revision" on Justia Law