Cases
Representative Cases/Matters: As an Assistant Ohio Attorney General, Dave represented the State Tax Commissioner before the Ohio Supreme Court in the following income tax appeals: T. Ryan Legg Irrevocable Trust v. Testa, 149 Ohio St.3d 376 (2016)
Corrigan v. Testa, 149 Ohio St.3d 18 (2016)
Giddens v. Testa, 148 Ohio St.3d 705 (2016)
Hillenmeyer v. Clevel
Bd. of Rev., 144 Ohio St.3d 165 (2015) (counsel for amicus curiae State of Ohio)
Dave also represented the Tax Commissioner before the Ohio Supreme Court
Ohio courts of appeals in the following real property tax cases: Rural Health Collaborative of S. Ohio v. Testa, 145 Ohio St.3d 430 (2016)
Geneva Area Recreational, Educational & Athletic Trust v. Testa, 146 Ohio St.3d 345 (2016)
Innkeeper Ministries, Inc. v. Testa, 148 Ohio St.3d 43 (2016)
Equity Dublin Associates et al. v. Testa, 142 Ohio St.3d 152 (2014)
Talaw
a City Sch. Dist. Bd. of Edn. v. Testa, 145 Ohio St.3d 108 (2015)
Grace Cathedral, Inc. v. Testa, 143 Ohio St.3d 212 (2015)
Craftsmen Recreational Club, Inc. v. Testa, 2015-Ohio-1247, 31 N.E.3d 154 (9th Dist. 2015)
Pump House Ministries v. Levin, 2014-Ohio-1590 (5th Dist. 2014)
City of Centerville v. Testa, 2014-Ohio-1972 (2nd Dist. 2014)
Dave's notable appellate court cases include: Susan Cruz v. Testa, 144 Ohio St.3d 221 (2015)
International Paper Co. v. Testa, 2016-Ohio-7454 (2016)
Dave has also litigated dozens of cases before the Ohio Board of Tax Appeals.