3ftt CTje ^§UpL'eiTTe CCOUrt of ®btD Case No. 2009-2310 DIALYSIS CLINIC, INC., Appellant, V. Oii Appeal i'om the WILLIAM W. WILKINS [RICHARD A. Ohio Board of Tax Appeals, LEVIN], TAX COMMISSIONER OF OHIO, Case No. 2006-V-23 89 Appellee. APPENDIX TO BRIEF VOL[JME II RICHARD CORDRAY (0038034) SEAN P. CALLAN* (0062266) Attorney General of Ohio *Counsel ofRecord SETH SCHWARTZ (0080961) SARAH SPARKS HERRON (0083803) RYAN P. O'ROURKE* (0082651) DINSMORE & SIIOHL LhP *Couns•el ofRecord LAWRENCE D. PRATT (0021870) 1900 Chemed Center ALAN P. SCHWEPE (0012676) 225 East Fifth Street Assistant Attorneys General Cincinnati, Ohio 45202 Telephone: (513) 977-8200 Taxation Section 30 East Broad Street, 25th Floor Facsimile: (513) 977-8141
[email protected] Columbus, Ohio 43215 Telephone: (614) 466-5967 Facsiniile: (614) 466-8226
[email protected] Counsel for Appellant Counsel for Appellee William W. Wilkins [Richard A. Levin], Tax Dialysis Clinic, Inc. Commissioner of Ohio Page 1 6 LEXSEE 37 BC L RBV I Copyright (c) 1995 Boston College Law School Boston College Law Review Deeember,1995 37B.C.L.Revl LENGTH: 27836 words ARTICL.E: EVOLUTIONARY FORCES: CHANGES IN FOR-PROFIT AND NOT-FOR-PROFIT HEALTH CARE DELIVERY STRUCTURES; A REGENF,RATION OF TAX EXEMPTION STANDARDS * * Copyright (c) 1995, Nina J. Crimm. NAME: Nina J. Crimm ** 1310: ** Professor of Law, Director, Project for Socially Responsive Taxation, Center for Law & Public Policy, St. John's tJnivcrsity School of Law; A.B., Washington University (1972); J.D. and M.B.A., Trilane University (1979); L.L.M. in Taxation, Georgetown University Law Center (1982); author of'1'AX COUR'C L1'1'1GATION: PRACTICE AND PROCEDURE (1992 & 1993 eds.).