Ohio Income Tax On Capital Gains of Non-Resident of Ohio Held Unconstitutional

By Edmund G. Kauntz, Esq. Ohio tax law generally provides that capital gain from the sale of an ownership interest in an entity is allocated to the State in which the owner resides. Thus, non-residents of Ohio generally do not pay Ohio income tax on the sale of stock or other entity ownership interests. However, […]

New 2016 ALTA Survey Standards Are Now In Effect

By Jacqueline Hoelting, Esq. Land surveys are prepared in connection with real estate purchase or financing transactions for the purpose of assessing the boundaries, titles and location of improvements of a parcel of land. There are several different standards that a surveyor may adhere to when preparing a survey. The most comprehensive survey will be […]