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Daily Case Update Archive
As a service to our members, we monitor opinions issued from the
Ohio Supreme Court, the
Ohio State First District
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June 2, 2005
Today's topics:
- Constitutional: rational-basis analysis
- Contract: ambiguity
- Insurance: policy misrepresentation
- Tax: federal liens, notice of collection
- Ohio Supreme Court
- No opinions.
- First District Court of Appeals
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[Search Other Ohio Districts]
No opinions. - U.S. Sixth Circuit Court of Appeals: Ohio Cases
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Living Care Alternatives of Utica, Inc. v. United States (IRS) (June 2,
2005) (Appeal from S.D. Ohio)
http://www.ca6.uscourts.gov/opinions.pdf/05a0238p-06.pdf
The IRS sent notices of Federal tax liens and intent to levy to plaintiff
Living Care after it defaulted on an installment agreement to pay a levy for
unpaid payroll taxes. Living Care requested a hearing but the IRS Appeals
Office denied its claims. Living Care appealed to the district court, which
affirmed the Appeals office. AFFIRMED, because Living Care failed to challenge
validity of underlying tax liability, and failed to provide sufficient
evidence for remand.
- U.S. Sixth Circuit Court of Appeals: Other States Cases
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Jackson v. Jamrog (June 2, 2005) (Appeal from E.D. Mich.)
http://www.ca6.uscourts.gov/opinions.pdf/05a0239p-06.pdf
Jackson appealed district court's denial of habeas relief. He argued that
Michigan statute that allowed prosecution and victims to appeal parole grants,
but denied an appeal right to prisoners, was unconstitutional. AFFIRMED.
Old Line Life Ins. v. Garcia (June 2, 2005) (Appeal from E.D. Mich.)
http://www.ca6.uscourts.gov/opinions.pdf/05a0237p-06.pdf
Garcia's mother had a policy with Old Line, as well as some pre-existing
policies. After she died, Old Line filed for declaratory judgment and
rescision of the policy, arguing that she had failed to correctly answer that
it was a "replacement" policy. Garcia sued for breach of contract. The
district court granted Old Line summary judgment and rescinded the policy.
REVERSED, because Garcia's mother's did not make misrepresentation, and policy
was unambiguous, and REMANDED for judgment in favor of Garcia.
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