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1 J. Donald Mottley, et al., Patton R. Corrigan, Appellant, v. Joseph W. Testa, Tax Commissioner of Ohio, Appellee. Appellee Tax Commissioner's Merit Brief [i] (2015)

handle is hein.scsl/pcjtapmrb0001 and id is 1 raw text is: 


             In the

6upreme Court of Ohio


PATTON R. CORRIGAN,


                         Appellant,
       V,

JOSEPH W. TESTA,
TAX COMMISSIONER OF OHIO


Case No. 2014-1836


Appeal from Ohio Board of Tax Appeals

BTA Case No. 2012-3244


Appellee.


APPELLEE TAX COMMISSIONER'S MERIT BRIEF


J. DONALD MOTTLEY (0055164)
Taft Stettinius & Hollister LLP
65 E. State Street, Suite 1000
Columbus, OH 43215
Telephone: (614) 221-2838
Facsimile: (614) 221-2007
mottley@taftlaw.com

Counsel for Appellant
Patton R. Corrigan


MICHAEL DEWINE (0009181)
Attorney General of Ohio
BARTON A. HUBBARD (0023141)*
DAVID D. EBERSOLE (0087896)
RAINA M. NAHRA (0080238)
Assistant Attorneys General
*Counsel of Record
30 East Broad Street, 25th Floor
Columbus, Ohio 43215-3428
Telephone: (614) 466-2941
Facsimile: (877) 636-8331
barton.hubbard@ohioattorneygeneral.gov
dave.ebersole@ohioattorneygeneral.gov
raina.nahra@ohioattorneygeneral.gov

Counsel for Appellee
Joseph W. Testa, Tax Commissioner of Ohio

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