Christian Voice of Cent. Ohio v. Testa

Docket Number2014-1626
Decision Date14 April 2016

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1 cases
  • Willacy v. Cleveland Bd. of Income Tax Review
    • United States
    • Ohio Supreme Court
    • May 25, 2021
    ...gave them to her.{¶ 21} Willacy also argues that we validated her collateral-estoppel theory in Christian Voice of Cent. Ohio v. Testa , 147 Ohio St.3d 217, 2016-Ohio-1527, 63 N.E.3d 1153. But we did no such thing. In fact, we expressly declined to address the taxpayer's collateral-estoppel......