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Archived Opinions

Judge Marilyn Shea-Stonum
Date Topic Subtopic(s) Title Case Number
12/20/2010 Bankruptcy Code Provisions 11 USC § 523(a)( 2)(B) Timber Ridge Invest Ltd v Rego (In re Rego) 10-5013 (09-53956)
09/10/2010 Miscellaneous Topics Continuing Liens In re Rafuse 08-50283
07/21/2010 Federal Rules of Bankruptcy Procedure Provisions FRBP 7012(b) Unsecured Creditors Committee v Gaffney (In re Air Enterprises Inc) 10-5037 (05-52467)
06/11/2010 Federal Rules of Bankruptcy Procedure Provisions FRBP 7012 Malek-v-Pelton 10-5002
06/09/2010 Miscellaneous Topics 28 USC § 1334(b), 28 USC § 1441, 28 USC § 1452(a), 28 USC § 157(b) McKibben-v-Fair Finance et al 10-5038
04/01/2010 Bankruptcy Code Provisions 11 USC § 109(e) In re Pollauf 09-54887
03/17/2010 Bankruptcy Code Provisions, Ohio Revised Code Provisions, Miscellaneous Topics 11 USC § 544(a)(3), ORC§ 5301.01 et seq, Summary Judgment Corzin-v-Bank of New York (In re Cassesse) 09-5182
02/19/2010 Bankruptcy Code Provisions 11 USC § 722(a) United States Trustee v Krajcovik 08-5185
02/10/2010 Bankruptcy Code Provisions 11 USC § 553 Akron Thermal v Akron Baseball 07-5132
Judge Randolph Baxter
Date Topic Subtopic(s) Title Case Number
11/15/2010 Judgment In Re Fabian & Tari Medvec 28 USC sec.157(b)(2), 28 U.S.C. sec. 1334, and Gen Order 84 10-14374
11/15/2010 Memorandum of Opinion and Order In Re Fabian & Tari Medvec 28 USC sec.157(b)(2), 28 U.S.C. sec. 1334, and Gen Order 84 10-14374
11/04/2010 Judgment In Re Golden & Rebecca Rey 28 U.S.C. sec. 157 (a), (b)(1), 28 U.S.C. sec. 1334 and Gen Order 84 10-15399
11/04/2010 Memorandum of Opinion and Order In Re Golden & Rebecca Rey 28 U.S.C. sec. 157 (a), (b)(1), 28 U.S.C. sec. 1334 and Gen Order 84 10-15399
08/04/2010 Judgment In Re Kiebler Recreation, LLC 28 USC sec. 157(b)(2)(A) and (O) further conferred by 28 U.S.C. sec. 1334 and Gen Order 84 10-15099
08/04/2010 Memorandum of Opinion and Order In Re Kiebler Recreation, LLC 28 USC sec. 157(b)(2)(A) and (O) further conferred by 28 U.S.C. sec. 1334 and Gen Order 84 10-15099
07/01/2010 Judgment In Re Rose Marie D'Allesandro, 28 USC sec. 157(a), (b)(1), 28 USC sec. 1334 and General Order No. 84 09-22238
07/01/2010 Memorandum of Opinion and Order In Re Rose Marie D'Allesandro, 28 USC sec. 157(a), (b)(1), 28 USC sec. 1334 and General Order No. 84 09-22238
06/11/2010 Judgment In Re Donald & Brenda Weinberg, 28 USC sec. 157(a), (b)(1), 28 USC sec. 1334 and General Order No. 84 07-15875
06/11/2010 Memorandum of Opinion and Order In Re Donald & Brenda Weinberg, 28 USC sec. 157(a), (b)(1), 28 USC sec. 1334 and General Order No. 84 07-15875
05/19/2010 Judgment In Re Steven & Erin Kelly, 28 USC sec. 157(a)(b)(1), 28 USC sec. 1334 and General Order No. 84 09-21440
05/19/2010 Memorandum of Opinion and Order In Re Steven & Erin Kelly, 28 USC sec. 157(a)(b)(1), 28 USC sec. 1334 and General Order No. 84 09-21440
05/03/2010 Judgment In Re Joseph & Laura McGowan, 28 USC sec. 157(a)(b)(1), 28 USC sec. 1334 and General Order No. 84 09-19075
05/03/2010 Memorandum of Opinion and Order In Re Joseph & Laura McGowan, 28 USC sec. 157(a)(b)(1), 28 USC sec. 1334 and General Order No. 84 09-19075
04/22/2010 Judgment In Re Global Enterprises Realty Co., Inc., et al. 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334 and General Order No. 84 09-21481
04/22/2010 Memorandum of Opinion and Order In Re Global Enterprises Realty Co., Inc., et al. 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334 and General Order No. 84 09-21481
03/08/2010 Judgment In Re Global Enterprises Realty Co. Inc, et al 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334 and General Order No. 84 09-21481
03/08/2010 Memorandum of Opinion and Order In Re Global Enterprises Realty Co., Inc., et al. 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334 and General Order No. 84 09-21481
01/13/2010 Judgment In Re Daniel McDermott, U.S. Trustee vs. Charlene Hilliard 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334, and Gen Order 84 09-1220
01/13/2010 Memorandum of Opinion and Order In Re Daniel McDermott, U.S. Trustee vs. Charlene Hilliard 28 USC sec. 157(b)(2)(J), 28 USC sec. 1334, and Gen Order 84 09-1220
Judge Richard L. Speer
Date Topic Subtopic(s) Title Case Number
12/23/2010 Patti Baumgartner-Novak, Trustee v. Richard Eckman, et al. 10-3136
12/17/2010 In re Larry and Jean Webb 10-35453
12/10/2010 Helen Parcels v. Jeffrey Gurzynski 10-3060
12/07/2010 Debra Kay Roberts v. U.S. Department of Education, et al. 08-3382
12/02/2010 Michael Lee Hardesty v. Chase 10-3202
11/23/2010 In re James Stimmel 10-34114
11/18/2010 In re G. Force Investements, Inc. 10-34877
11/18/2010 In re Veronica Russel 10-33164
11/05/2010 Bernard L. Bartson v. Jesus J. Marroquin 09-3011
10/22/2010 In re Paul D. and Vee Ann Briggs 10-32375
10/18/2010 Martin Wcislak, et al. v. City of Perrysburg, Ohio 10-3120
09/30/2010 In re Patricia Ann Beckett 10-30218
09/24/2010 In re Catherine M. Slone 10-31595
09/17/2010 PNC Bank, N.A. v. Steven L. Laskey 10-3067
09/03/2010 Lyle Hoffman, et al v. Kevin Wayne Anstead 10-3094
08/27/2010 Bruce C. French, Trustee v. State Farm Mutual Automobile Insurance Co. 10-3072
08/27/2010 In re John Polinghorn and Gretchen Fayerweather 10-31093
08/27/2010 Jeffrey T. Links v. United States of America 08-3178
08/18/2010 In re Steven and Lisa Smith 10-30243
08/11/2010 Fifth Third Bank v. Thomas J. Alexo 10-3066
08/11/2010 In re Andrew and Amy Conlee 10-31243
08/09/2010 In re Gregory and Jennifer Burggraf 10-32297
07/23/2010 Michael Peters v. Kim Wesley Michael 09-3258
07/12/2010 Christie L. Reissig, et al v. Anthony L. Gruber 10-3028
07/06/2010 In re John and Candace Sarnovsky 09-30037
06/25/2010 In re Westgate Properties, Ltd. 10-33604
06/25/2010 Linda Schroeder v. Victoria Ann Bennett 09-3160
06/08/2010 James J. Pickerel, et al. v. Household Realty Corporation 10-3001
05/25/2010 In re Arts Dairy, LLC 09-32386
05/13/2010 Sandra S. Cekic-Torres v. Access Group, Inc. 09-3098
04/27/2010 Thomas McCool, et al v. Beneficial 09-3308
04/27/2010 William Ward v. Daniel West 09-3255
03/19/2010 In re Michael and Tracey Jacob 09-36028
03/18/2010 In re James and Eldonna Shelton 09-33192
03/08/2010 In re Bonnie J. Kudela 09-38113
03/08/2010 Lonnie Miller, et al. v. Federal Deposit Insurance Company 08-3345
03/08/2010 Tonya R. Wilhelm v. Michael Alan Finnegan 08-3341
02/03/2010 In re George Rogers 09-37030
01/15/2010 In re Jackie Amstutz 09-36068
01/08/2010 In re Jason and Lindsey Jordan 09-35087
01/05/2010 H. Park Partners, LLC v. Christopher Frick 09-3043
Judge Pat E. Morgenstern-Clarren
Date Topic Subtopic(s) Title Case Number
12/15/2010 Bankruptcy Code Provisions 11 USC § 547 Helbling-v-Auto Site Inc (In Re Scott) 10-1234
12/08/2010 Bankruptcy Code Provisions 11 USC § 101(14), 11 USC § 327(a), 11 USC § 327(c), FRBP 2014 In Re Raffuah Healthcare Inc 08-17309
10/25/2010 Bankruptcy Code Provisions 11 USC § 348(c), 11 USC § 362(d)(1), 11 USC § 365(d)(1) In Re Sharon E. Caster 09-17748
08/24/2010 Bankruptcy Code Provisions 11 USC § 522(l), FRBP 4003(b)(1), ORC 2329.66(A) In Re Michael J. Casella Jr 09-18457
07/30/2010 Bankruptcy Code Provisions 11 USC § 523(a)(15) Hollington-v-Ruf (In Re Hollington) 09-1424
07/30/2010 Bankruptcy Code Provisions 11 USC § 105, Contempt In Re Felisha Wilson 10-16328
07/30/2010 Bankruptcy Code Provisions 11 USC § 105, Contempt In Re James Joseph Denison 10-14149
05/26/2010 Bankruptcy Code Provisions 28 USC § 1334, FRCP 12(b)(6) Jones-v-Federal National Mortgage Association (In Re Jones) 10-1042
05/26/2010 Federal Rules of Civil Procedure FRCP 12(b)(6) Jones-v-Federal National Mortgage Association et al (In Re Jones) 10-1042
05/07/2010 Bankruptcy Code Provisions 11 USC § 109(g), 11 USC § 349(a), 11 USC § 707(a) In Re Cinseree Johnson aka dba Casin Inc 10-12437
04/22/2010 Federal Rules of Bankruptcy Procedure Provisions FRBP 9011, FRCP 8(a) Western Surety Company-v-Mishler (In Re Mishler) 10-1007
04/16/2010 Bankruptcy Code Provisions 28 USC § 1334, 28 USC § 1452 In Re Alexander & Frida Greenspan 07-10774
04/16/2010 Bankruptcy Code Provisions 11 USC § 522(b)(3)(C), ORC 2329.66(A)(10)(C) In Re Jennifer & Terrence Kuchta 09-15538
04/06/2010 Bankruptcy Code Provisions 11 USC § 106, 11 USC § 362 Harchar-v-United States of America (In Re Harchar) 00-1184
04/06/2010 Bankruptcy Code Provisions 11 USC § 523(a)(4), 11 USC § 523(a)(6), FRBP 9011 Western Surety Company-v-Mishler (In Re Mishler) 10-1007
04/02/2010 Federal Rules of Civil Procedure FRCP 24(a)(2), FRCP 24(b)(1)(B), ORC 1336. 07 Stein-v-Mishler (In Re Mishler) 10-1062
03/31/2010 Ohio Revised Code Provisions ORC 2329.66(A)(10)(c) In Re Warren & Michelle Reinhard 08-15357
03/19/2010 Bankruptcy Code Provisions 11 USC § 524 In Re Alexander & Frida Greenspan 07-10774
02/22/2010 Bankruptcy Code Provisions 11 USC § 524 In Re Alexander & Frida Greenspan 07-10774
02/08/2010 Bankruptcy Code Provisions 11 USC § 544(a)(3), ORC 2329.66(A)(1)(b) Simon-v-Citimortgage Inc (In Re Doubov) 09-1200
Judge Russ Kendig
Date Topic Subtopic(s) Title Case Number
12/20/2010 Bankruptcy Code Provisions § 1329, postpetition increase in income, debtors' increased expenses v consumer price index In re Clemson 06-62643
12/13/2010 Bankruptcy Code Provisions § 521(a)(6), PMSI in lost or sold jewelry, dischargeability In re Porter (Canton Financial v Porter) 10-6069
12/09/2010 Bankruptcy Code Provisions § 109(h), exigency In re Slutz 10-65138
12/05/2010 Bankruptcy Code Provisions § 727(a)(2)(B) and (a)(4)(A), filing bankruptcy with sales contract on residence that is not disclosed In re Wengerd (UST v Wengerd) 09-6139
12/01/2010 Bankruptcy Code Provisions § 541(b)(7), prepetition increase in 401(k) contributions In re Smith 09-64409
11/30/2010 Bankruptcy Code Provisions § 524(i), failure to demonstrate entitled to relief as a matter of law In re Phillips (Phillips v Deutsche Nat'l Trust) 09-6109
11/29/2010 Miscellaneous Topics Electronic filing requirement In re Beachy 10-62857
11/23/2010 Bankruptcy Code Provisions § 1322(b)(1), unfair discrimination, unsecured PACA claims In re Matie 09-60652
11/22/2010 Miscellaneous Topics Valuation of real estate In re Fehn 10-60518
11/22/2010 Miscellaneous Topics Valuation of real estate In re Murphy 09-60854
11/22/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 9023, alter or amend relief from stay, conditional relief, equitable considerations In re Seniah Corp 10-60620
11/21/2010 Bankruptcy Code Provisions § 523(a)(5), assumption of debt In re Hickman (Hickman v Hickman) 09-6135
11/11/2010 Miscellaneous Topics Valuation of real estate In re Murphy 09-60854
11/11/2010 Bankruptcy Code Provisions § 727(a)(2), direct evidence of intent In re Pachan (Pachan v Pachan) 10-6029
11/11/2010 Miscellaneous Topics Preclusive effect of final chapter 11 cash collateral order in subsequent chapter 7 trustee, waiver of right to challenge lien In re Stark Ceramics Inc (Simon v American First Federal Inc) 07-6259
11/09/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 7026, extending discovery In re Martin Designs Inc (Mason v Myers) 10-6013
11/08/2010 Bankruptcy Code Provisions § 1322(b)(1), discrimination, non-filing co-debtor claims, § 1325(a)(3), good faith In re Mauller 10-62780
11/08/2010 Miscellaneous Topics Valuation of real estate In re Murphy 09-60854
10/28/2010 Bankruptcy Code Provisions § 1325(a)(5), interest rate on secured claims in chapter 13 In re Blanton 10-60160
10/27/2010 Bankruptcy Code Provisions § 547, third party transfer of money owed to debtor as transfer of debtor's property, ordinary course of business defense In re Kabbara (DeGirolamo v Bank of America) 09-6117
10/27/2010 Bankruptcy Code Provisions § 707(b)(3) In re Sibila 09-64754
10/27/2010 Bankruptcy Code Provisions § 1329, burden of proof on modification In re Williams 06-60980
10/25/2010 Bankruptcy Code Provisions § 523(a)(2), stop payment on check, state court trial, collateral estoppel, O.R.C. § 2307.61 In re Howell (Ritter v Howell) 10-6072
10/24/2010 Federal Rules of Bankruptcy Procedure Provisions Local Rule 7026-1, Rule 7037, costs under Rule 7037(a)(5)(A), Rule 7036(a)(3) In re Pachan (Silagy v Pachan) 10-6029
10/24/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 7055, relief from default judgment In re Ward (Town & Country Co-Op Inc v Ward) 09-6101
10/13/2010 Ohio Revised Code Provisions § 2329.66(a)(1)(b), homestead exemption, intent to abandon In re Wengerd (REVERSED BY BAP, 2011 WL 2328863 (2011)) 09-62720
10/05/2010 Bankruptcy Code Provisions § 707(b)(3) In re Hanlin 10-60275
09/16/2010 Bankruptcy Code Provisions § 707(b)(3), excessive spending, honesty In re Jackson 09-64920
09/13/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 1009, jockeying exemptions, bad faith In re Lambert 09-65025
09/12/2010 Bankruptcy Code Provisions § 350, request to waive fee to reopen In re Baumler 09-63362
09/06/2010 Bankruptcy Code Provisions § 524(a)(2), post-discharge lawsuit In re Burkepile 09-62166
09/02/2010 Bankruptcy Code Provisions § 544, defective mortgage, O.R.C. §§ 5301.25(A), 2703.26, lis pendens In re Brode (DeGirolamo v Suntrust Mortgage Inc) 10-6032
09/01/2010 Bankruptcy Code Provisions § 523(a)(2), (4), (6), § 727(a)(2), (4), (5), fraud, granting lien and selling property before lien is recorded In re Miller (Holmes Lumber & Building Ctr Inc v Miller) 10-6036
08/30/2010 Miscellaneous Topics Request to supplement a response In re Kabbara (DeGirolamo v Bank of America) 09-6117
08/30/2010 Bankruptcy Code Provisions § 330, attorney fees In re Lance 10-62606
08/30/2010 Bankruptcy Code Provisions § 109, exigency In re Scofield 10-63683
08/30/2010 Bankruptcy Code Provisions § 363, whether contract is property of the estate and subject to sale by chapter 7 trustee, Rule 9019 In re Wise (Silagy v Wise) 09-6095
08/26/2010 Bankruptcy Code Provisions § 707(b)(3), dishonesty, lack of need In re McPhail 10-61090
08/16/2010 Bankruptcy Code Provisions § 549(c), defense to trustee's power of avoidance In re Wengerd (Barbacci v Wengerd) 10-6021
08/15/2010 Title 28 § 1930, waiver of filing fee to reopen In re Baumler 09-63362
08/15/2010 Bankruptcy Code Provisions § 1325(a)(3), good faith, burden of proof In re Predragovich 10-60259
08/12/2010 Miscellaneous Topics Attorney withdrawal, Local Civil Rule 83.9, Ohio Rule Professional Conduct 1.16(b) In re Burrage 03-66692
08/12/2010 Ohio Revised Code Provisions § 1303.13, 1303.35(D), Rule 7008, actual harm required for tortious interference with business claim, standing for fraudulent transfer claim In re HP Ohio Corp (Holcomb v HP Ohio Corp) 09-6131
08/11/2010 Federal Rules of Bankruptcy Procedure Provisions Rules7012(b)(5), 9027(b), service of notice of removal, § 523(a)(3), actual knowledge of bankruptcy case In re Ellis (Mills v Ellis) 10-6015
08/09/2010 Miscellaneous Topics Attorney fees, burden of proof of reasonableness is on applicant In re Cody 09-62576
08/04/2010 Ohio Revised Code Provisions §§ 1309.102(41), 1309.310, 1309.510, 5302.12, 1305.509, 1309.334; chattels, fixtures, and real property; security interest in cottage on leased land In re Szerwinski (Mason v Szerwinski) 10-6009
07/22/2010 Bankruptcy Code Provisions § 547, whether third party payment of debt was transfer of debtor's property, debtor's standing to contest trustee's avoidance In re Reep 09-63908
07/18/2010 Bankruptcy Code Provisions §329, reasonable attorney compensation, lodestar, Admin. Order 08-05 In re Budzinski 09-61160
07/18/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 3001(c), petition can be evidence of validity of a claim, technical objections to claims In re Chaney 09-64630
07/14/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 8005, stay pending appeal In re Burson (Silagy v US Bank Nat'l Assoc) 09-6111
07/14/2010 Federal Rules of Bankruptcy Procedure Provisions Rules 7014, 7012, proper impleading In re Swain (Farm Credit Services v Swain) 09-6130
07/11/2010 Bankruptcy Code Provisions § 1325, disposable income, S corporation, piercing corporate veil, whether gross receipts are included as income In re Geiger 09-62433
07/08/2010 Bankruptcy Code Provisions § 523(a)(6) In re Detweiler (TN Commerce Bank v Detweiler) 09-6105
07/07/2010 Bankruptcy Code Provisions § 365 In re Ohio Skills Games Inc (Ohio Skill Games Inc v Pace-O-Matic Inc) 08-6049
07/06/2010 Bankruptcy Code Provisions § 727(a)(2), (3) and (4) In re Wallace (UST v Wallace) 09-6055
07/06/2010 Bankruptcy Code Provisions § 1329, motion to retain funds of hidden asset In re Walpole 08-62421
07/01/2010 Bankruptcy Code Provisions § 109(h), power of attorney taking credit counseling course for debtor In re Pease 10-62794
06/14/2010 Bankruptcy Code Provisions § 1325(a)(3), 401(k) contributions increased before filing, § 541(b)(7) In re Smith 09-64409
06/07/2010 Bankruptcy Code Provisions § 707(b)(3) In re Gilmore 09-64893
06/06/2010 Federal Rules of Bankruptcy Procedure Provisions Rules 7012, 9006 In re Phillips (Phillips v Deutsche Nat'l Trust) 09-6109
05/19/2010 Ohio Revised Code Provisions §§ 5301.01(A), 5302.12, whether debtor who signed as borrower was also mortgagor In re Casto (Silagy v BAC Home Loans Servicing LP) 10-6027
05/19/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 9027, notice of removal, extension of time to remove In re Dana Lewis McDonalds LLC (Tomtreyco Uhrichsville Inc v Dana Lewis McDonalds LLC) 10-6030
05/19/2010 Bankruptcy Code Provisions § 522(f), declining to set deadline to require release of lien In re Saunders 09-64504
04/21/2010 Federal Rules of Bankruptcy Procedure Provisions Local Rule 7026-1, Rules 7036, 7037 In re Wise (Silagy v Wise) 09-6095
04/18/2010 Bankruptcy Code Provisions §§ 523(a)(5), 101(14)(A), Rule 7012 In re Hickman (Hickman v Hickman) 09-6135
04/06/2010 Ohio Revised Code Provisions § 5301.01(A), mortgage acknowledgment, § 544 In re Burson (Silagy v US Bank Nat'l Assoc) 09-6111
04/06/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 9024, statute of limitations In re Reed (Silagy v Reed) 06-6212
04/06/2010 Miscellaneous Topics Jury demand, § 523(a)(2)(A) In re Swain (Farm Credit Services v Swain) 09-6130
03/30/2010 Bankruptcy Code Provisions § 541(d), constructive trust In re Smith 09-63084
03/28/2010 Bankruptcy Code Provisions § 1325(a)(3), bad faith, secured debt payment on boat In re Urbanek 08-64127
03/23/2010 Bankruptcy Code Provisions § 109(h), power of attorney, credit counseling In re Cox 10-61052
03/17/2010 Title 28 §§ 1334(c)(1) and (2), 1452, discretionary abstention,, mandatory abstention, equitable remand, In re HP Ohio Corp (Holcomb v HP Ohio Corp) 09-6131
03/15/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 1014, change of venue, burden of proof In re Alspach 10-60525
03/14/2010 Bankruptcy Code Provisions § 1327(a) In re Koppe 05-66514
02/18/2010 Federal Rules of Bankruptcy Procedure Provisions Rules 2004, 7026(b)(5), attorney client privilege In re Wittmer 08-61617
02/11/2010 Miscellaneous Topics Petition preparer, contempt of court, sanctions In re Wahl 09-64965
02/03/2010 Bankruptcy Code Provisions § 329, Rule 9011, sanctions In re O'Dell 08-60309
01/21/2010 Miscellaneous Topics Dismissal for railure to abide with court's trial and scheduling order In re Wittmer (UST v Wittmer) 09-6003
01/14/2010 Bankruptcy Code Provisions § 362(d), cause to lift automatic stay In re Northeastern Real Properties Ltd 09-62467
01/12/2010 Bankruptcy Code Provisions § 707(b)(3) In re LaBolt 08-64428
01/10/2010 Federal Rules of Bankruptcy Procedure Provisions Rule 7055, § 523(a)(7) In re LoDico (Supreme Court of Ohio v LoDico) 09-6106
01/10/2010 Ohio Revised Code Provisions § 5747.10, §§ 523(a)(1), 523(a)(7), 101(5) In re Nusseibeh (Nusseibeh v Ohio Dept of Taxation 09-6080