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Dollar Bank, FSB v. Harris

2025-0412

Taxation—Financial-institutions tax—R.C. Ch. 5726—Dormant Commerce Clause of United States Constitution—Board of Tax Appeals correctly affirmed tax commissioner’s denial of bank’s request for tax refund—Ohio’s financial-institutions tax is internally consistent and therefore does not unfairly discriminate against interstate commerce—Board of Tax Appeals’ decision affirmed.

DeWine, J.

Slip Opinion No. 2026-Ohio-3069

8/13/2026

2026-Ohio-3069

08/13/2026 Case Announcements

Merit decisions with opinions—Affidavits of disqualification—Motion and procedural rulings.

8/13/2026

2026-Ohio-3101

08/13/2026 Administrative Actions

Administrative actions.

8/13/2026

2026-Ohio-3102

Camara v. Gill Dairy, L.L.C.

2023-1599 and 2024-0064

Civil law—Employer intentional torts—R.C. 2745.01—Appellate review of summary-judgment rulings—When a trial court’s denial of summary judgment is based on the existence of a dispute of material fact, an appellate court reviewing that determination must consider the record developed at trial, not solely the record as it existed at the time of the summary-judgment ruling—R.C. 2745.01(C) creates a rebuttable presumption that attaches when the plaintiff presents evidence that the employer made a considered decision to remove and not reattach an existing equipment safety guard, and no court may add a substantive requirement that is not contained in the text of the statute—Court of appeals’ judgment reversed and cause remanded.

Brunner, J.

Slip Opinion No. 2026-Ohio-3056

8/12/2026

2026-Ohio-3056

08/12/2026 Case Announcements

Merit decisions with opinions—Motion and procedural rulings—Miscellaneous dismissals.

8/12/2026

2026-Ohio-3083

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