- Trial Practice
- State and Local Tax Counseling
|University ||The Ohio State University, B.A., 1978|
|Law School||The Ohio State University, J.D., 1981|
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Documents by this lawyer on Martindale.com
Employment Services and Exemptions in Castle Case
Eric Norris Reynolds,Todd S. Swatsler, September 2, 2015
On March 9, 2015, the Ohio Board of Tax Appeals issued a decision in A.M. Castle v. Joseph W. Testa, Tax Commissioner, No. 2013-5851. At issue in the case was whether A.M. Castle's purchase of employment services—specifically truck drivers—from D.C. Transportation was subject to Ohio...
Ohio Supreme Court Strikes Down a Municipality's Efforts to Regulate Oil and Gas Production
Michael R. Gladman,David A. Kutik,Roy A. Powell,Todd S. Swatsler,Jeffery D. Ubersax, March 27, 2015
The rise of oil and gas production in the Utica and Marcellus shale plays, encouraged by state policies, has led many municipalities to seek to exert some control over oil and gas drilling within their borders. In the past two years, the highest courts in Pennsylvania and New York have sided with...
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