Is Anyone Surprised That Our Norm-Busting President Ignored the Debate Rules?

MICHAEL C. DORF

Cornell law professor Michael C. Dorf comments on last night’s presidential debate between President Trump and former Vice President Biden. Dorf observes that Trump’s repeated violations of the agreed-upon rules of the debate; his outrageous substantive comments refusing to condemn white supremacy (and instead naming a specific white supremacist group) and declining to say he would accept the outcome of the election; and his callous response to Biden’s mention of Biden’s deceased son Beau should alert any yet unaware Americans to the fact that Trump has no sense of decency.

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Defender Security Co. v. McClain

Citation: 2020-Ohio-4594

Opinion Date: September 29, 2020

Judge: Maureen O'Connor

Areas of Law: Government & Administrative Law, Tax Law

The Supreme Court reversed the judgment of the Board of Tax Appeals (BTA) and the court of appeals affirming the decision of the tax commissioner that gross receipts earned by Defender Security Company between January 2011 and December 2013 were Ohio-taxable receipts under the commercial activity tax (CAT) law, holding that Appellant was entitled to relief on its statutory claim. The receipts at issue consisted of payments made to Defender by ADT Security Services, Inc. Defender filed a refund claim seeking the return of $73,334 for commercial activity tax paid on gross receipts for approximately three years. The tax commission denied the refund claim. The BTA agreed with the tax commissioner's conclusion that the proper situs of ADT funding should be Ohio and affirmed. The court of appeals affirmed. The Supreme Court reversed, holding that, under Ohio Rev. Code 5751.033(I), the situs of ADT funding receipts is ADT's physical location outside Ohio. The Court remanded the case to the tax commissioner with instructions that he issue refunds in the amount set forth in the refund claim, plus interest.