SCOH Lapel Pin Opinions and Announcements

Reporter of Decisions - Opinions & Announcements

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Case CaptionCase No.Topics and IssuesAuthorCitation / CountyDecidedPostedWebCite
Perrigo Sales Corp. v. Harris 2025-1477Taxation—Commercial-activity tax—R.C. 5751.02(A)—Amount that prescription-drug manufacturer received from sale of its drugs to retailers was “amount realized” for purposes of calculating gross receipts and levying commercial-activity tax under R.C. 5751.02(A)—Board of Tax Appeals’ decision affirmed.DeWine, J.Slip Opinion No. 2026-Ohio-3648 9/22/2026 9/22/2026 2026-Ohio-3648
09/22/2026 Case Announcements  Merit decisions with opinions—Motion and procedural rulings—Disciplinary cases—Miscellaneous dismissals.   9/22/2026 9/22/2026 2026-Ohio-3698
09/18/2026 Case Announcements  Motion and procedural rulings.   9/18/2026 9/18/2026 2026-Ohio-3650
09/18/2026 Case Announcements #2  Motion and procedural rulings.   9/18/2026 9/18/2026 2026-Ohio-3653
State ex rel. Kidd v. Clinton Cty. Bd. of Elections 2026-1165Elections—Mandamus—Writ sought to compel board of elections to certify sufficiency and validity of initiative petition for placement of proposed city ordinance on November 3, 2026 general-election ballot—Proposed ordinance purports to create new cause of action and therefore is not within the municipality’s power to enact—Writ deniedPer CuriamSlip Opinion No. 2026-Ohio-3663 9/18/2026 9/18/2026 2026-Ohio-3663
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