Legal Research

Two Recent Opinions from the Ohio Supreme Court

Community Notification Exception Applies to Sex Offenders Notified of Status After Jan. 1, 2008

From the site: "2009-0893.  State v. McConville, Slip Opinion No. 2010-Ohio-958...

Opinion: http://www.supremecourt.ohio.gov/rod/docs/pdf/0/2010/2010-Ohio-958.pdf

View oral argument video of this case.

...The Supreme Court of Ohio ruled today that an exception to the community notification requirement for Tier III sex offenders set forth in current R.C. 2950.11(B)(2) applies to offenders who were first notified of their classification after Am Sub. S.B. 10 took effect on Jan. 1, 2008."

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Retailer Not Entitled to Reduction in Taxable Value of Goods Based on Markdown Allowances From Suppliers

Supreme Court Reverses Ruling of Tax Appeals Board

From the site: "2009-0437.  Rich's Dept. Stores, Inc. v. Levin, Slip Opinion No. 2010-Ohio-957.

Opinion: http://www.supremecourt.ohio.gov/rod/docs/pdf/0/2010/2010-Ohio-957.pdf

View oral argument video of this case.

...The Supreme Court of Ohio ruled today that a retailer is not entitled to a reduction in the taxable value of merchandise held in its inventory based on "vendor markdown allowances" through which manufacturers compensate merchants for having to mark down slow-moving items from their expected retail price in order to sell them."

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Source for both rulings: The Supreme Court of Ohio, 18 March 2010

Full post as published by Stark County Law Library Blawg on March 19, 2010 (boomark / email).