Taxation-State and Local Commons^™

Amicus Brief On Behalf Of The Ohio School Boards Association B Efore The Ohio Supreme Court,, Craig M. Boise

Craig M Boise

A corporation should not be permitted a refund of personal property taxes when it was taxed on non-existent assets fabricated by the corporation as part of a fraud scheme. Allowance of such a refund would be a fraud upon the public, the corporation is estopped from claiming the refund, and the doctrine of unclean hands should prevent the corporation from recovering such a refund.