Cases

IN THE COURT OF APPEALS OF NORTH CAROLINA No. COA23-260 Filed 20 February 2024 Edgecombe County, Nos. 19 CRS 51756-60 STATE OF NORTH CAROLINA v. DAVID NEAL COX Appeal by Defendant from Judgments rendered 15 July 2022 by Judge L. Lamont Wiggins in Edgecombe County Superior Court. Heard in the Court of Appeals 29 November 2023. Attorney General Joshua H. Stein, by Special

[Cite as J.U. v. A.F., 2024-Ohio-4944.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT WOOD COUNTY J.U. Court of Appeals No. WD-23-061 Appellee Trial Court No. 2021 JF 0868 v. A.F. DECISION AND JUDGMENT Appellant

[Cite as State v. Howard, 2025-Ohio-999.] . IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT LUCAS COUNTY State of Ohio/City of Toledo Court of Appeals No. L-24-1105 Appellant Trial Court No. CRB-24-00271 v. Joseph Howard DECISION AND

[Cite as Danziger v. Allen, 2019-Ohio-3811.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT SANDUSKY COUNTY Samuel R. Danziger Court of Appeals No. S-19-004 Appellant Trial Court No. 18 CV 1049 v. Michael D. Allen, Sr., et al. DECISION AND JUDGMENT Appellees

[Cite as Benick v. Morrow Cty. Health Dist., 2020-Ohio-4443.] COURT OF APPEALS MORROW COUNTY, OHIO FIFTH APPELLATE DISTRICT BRIAN BENICK JUDGES: Hon. William B. Hoffman, P.J. Plaintiff-Appellant Hon. Patricia A. Delaney, J.

[Cite as State v. Harvey, 2023-Ohio-4454.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT LUCAS COUNTY State of Ohio/City of Toledo Court of Appeals No. L-23-1031 Appellee Trial Court No. CRB-22-11020 v. Melissa Harvey DECISION AND JUDGMENT Appellant

[Cite as Wesolowski v. Toledo Refining Co., L.L.C., 2024-Ohio-1439.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT LUCAS COUNTY Patricia Wesolowski Court of Appeals No. L-23-1190 Appellant Trial Court No. CI0202202017 v. Toledo Refining Company, LLC DECISION AND J

[Cite as State v. Santellana, 2020-Ohio-5041.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT LUCAS COUNTY State of Ohio Court of Appeals No. L-19-1088 Appellee Trial Court No. CR0201802824 v. Emilio Santellana DECISION AND JUDGMENT Appellant

[Cite as Smith v. Perkins, 2024-Ohio-1419.] IN THE COURT OF APPEALS OF OHIO THIRD APPELLATE DISTRICT HANCOCK COUNTY KELTON K. SMITH, CASE NO. 5-23-18 PLAINTIFF-APPELLANT, v. JOEL PERKINS, OPINION DEFENDANT-APPELLEE. Appeal from Findlay Municipal Court

[Cite as Huron v. McCune, 2023-Ohio-575.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT ERIE COUNTY City of Huron, Ohio Court of Appeals No. E-22-027 Appellee Trial Court No. 2020 CV 0264 v. Michael P. McCune Revised DECISION AND JUDGMENT Declaration of Trust Sally J. McCune, Trustee, et al.

[Cite as State v. Cleaves, 2020-Ohio-133.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT WOOD COUNTY State of Ohio Court of Appeals No. WD-18-032 Appellee Trial Court No. 2017CR0416 v. Cecil R. Cleaves, Jr. DECISION AND JUDGMENT Appellant

[Cite as Newman v. Goodwill Columbus, 2024-Ohio-5892.] IN THE COURT OF APPEALS OF OHIO TENTH APPELLATE DISTRICT Larry Newman, : Plaintiff-Appellant, : No. 24AP-178 v. : (C.P.C. No. 22CV-7648) Goodwill Columbus, : (REGULAR C

[Cite as State v. Williamson, 2019-Ohio-4380.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT WOOD COUNTY State of Ohio Court of Appeals Nos. WD-18-049 WD-18-051 Appellee/Cross-Appellant Trial Court No. 2016CR00

[Cite as State ex rel. Friesner v. Abke, 2025-Ohio-308.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT WOOD COUNTY State of Ohio ex rel. Donna L. Friesner Court of Appeals No. WD-24-005 Trustee of the Donna L. Friesner Trust Trial Court No. 2022 CV 0033 Appellee v. Randy C. Abke, et. al.

[Cite as State v. Tellis, 2020-Ohio-6982.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT WOOD COUNTY State of Ohio Court of Appeals No. WD-19-050 Appellee Trial Court No. 2018-CR-0274 v. Christopher Tellis DECISION AND JUDGMENT Appellant

COX, Circuit Judge: The tax court held United Parcel Service of America, Inc. (UPS) liable for additional taxes and penalties for the tax year 1984. UPS appeals, and we reverse and remand. I. Background UPS, whose main business is shipping packages, had a practice in the early 1980s of reimbursing customers for lost or damaged parcels up to $100 in declared value.1

United States Court of Appeals FOR THE DISTRICT OF COLUMBIA CIRCUIT Argued November 18, 2020 Decided March 23, 2021 No. 19-1068 BCP TRADING AND INVESTMENTS, LLC, ET AL., APPELLANTS v. COMMISSIONER OF INTERNAL REVENUE, APPELLEE VIRGINIA SIMPSON, APPELLANT Consolidated with 19-1072, 19-1098, 19-1099, 19-

[Cite as Henderson v. SMC Prods., Inc., 2019-Ohio-5275.] IN THE COURT OF APPEALS OF OHIO SIXTH APPELLATE DISTRICT ERIE COUNTY John Henderson, et al. Court of Appeals No. E-18-003 Appellants Trial Court No. 2009-CV-0576 v. SMC Productions, Inc., et al. DECISION AND JUDGMENT

UNITED PARCEL SERVICE OF AMERICA, INC., Petitioner-Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Respondent-Appellee. No. 00-12720. United States Court of Appeals, Eleventh Circuit. June 20, 2001. Appeal from a Decision of the Uni

[PUBLISH] IN THE UNITED STATES COURT OF APPEALS FOR THE ELEVENTH CIRCUIT ________________________ FILED No. 00-12720 U.S. COURT OF APPEALS