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BROWN v. LEVIN

No. 11AP-349.

2012 Ohio 5768

James Brown [Individually and as Class Representative], Plaintiff-Appellant/[Cross-Appellee], v. Richard A. Levin, Tax Commissioner of Ohio, Defendant-Appellee/[Cross-Appellant].

Court of Appeals of Ohio, Tenth District, Franklin County.

December 6, 2012.

Attorney(s) appearing for the Case

Goldenberg Schneider, L.P.A., Jeffrey S. Goldenberg and Todd B. Naylor; Taft Stettinius & Hollister, LLP, and Charles R. Saxbe, for appellant.

Michael DeWine, Attorney General, Sophia Hussain and Julie E. Brigner, for appellee.

DECISION

CONNOR, J.

{¶ 1} Plaintiff-appellant/cross-appellee, James Brown ("Brown"), appeals from a judgment of the Franklin County Court of Common Pleas denying the motion to dismiss for lack of subject-matter jurisdiction filed by defendant-appellee/cross-appellant, Joseph W. Testa, Tax Commissioner of the State of Ohio ("Tax Commissioner"), but granting the Tax Commissioner's motion to dismiss on the merits. Because the trial court erred...

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