· 3/14/2017
Emerson v. Erie Cty. Bd. of Revision (Slip Opinion)
Citations
- 2017 Ohio 865
- 149 Ohio St. 3d 148
- 73 N.E.3d 496
Syllabus
Taxation-Real-property valuation-Related parties-A certified appraisal can be used to show that the purchase price in a sale between related parties reflected fair market value.
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- noting “our task is to determine whether there is substantial evidence to support the BIA’s finding,” not to analyze “which side in the factual dispute we find more persuasive” (internal citations and quotation marks omitted)
- “[O]ur task is to determine whether there is substantial evidence to support the BIA’s finding, not to substitute an analysis of which side in the factual dispute we find more persuasive.” (quotation marks and citations omitted)
Source: CourtListener parenthetical corpus (CC0).
Judges: O'Connor, O'Donnell, Kennedy, French, O'Neill, Fischer, Dewine
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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