REGIONAL INCOME TAX AGENCY TO FILE MERIT BRIEF …

1 IN THE SUPREME COURT OF OHIOW illiam E. MacDonald, III, et al.,Appellants-Appellees, No. 14-0574On Appeal from the FranklinCounty Court of Appeals,Tenth Appellate DistTictCity of Shaker Heights INCOME TaxBoard of Review, et al.,Appellees-AppellantsCourt of AppealsCase No. 13AP-71 STIPULATED EXTENSION OF TIME FOR JOINT APPELLANTS,CITY OF SHAKER HEIGHTS, MATTHEW RUBINO, TAX ADMINISTRATOR ANDREGIONAL INCOME TAX AGENCY TO FILE MERIT BRIEFW illiam M. Ondrey Gruber (0005950)Counsel of RecordCity of Shaker Heights, Ohio3400 Lee RoadShaker Heights, OH 44120(216) 491-1445 Fax: (216) 491-1447william. gruberL&,shakeronline. comAttorney for-Appellants,City of Shaker Heights andMatthew RubinoAmy L.

2 Arrighi (0070061)Counsel of RecordRegional INCOME Tax Agency10107 Brecksville RoadBrecksville, OH 44141(440) 922-3201 Fax: (440) J. Swift (0025763)Baker & Hostetler, LLP1900 East Ninth StreetCleveland, OH 44114(216) 861-7461 Fax: (216) 696-0740cswiftgb akerlaw. comEdward J. Bemert (0025808)Baker & Hostetler, LLPC apital Square, Suite 210065 East State StreetColumbus, OH 43215(614) 462-2687 Fax: (614) 462-2616ebernert(, for Appellees,William E. MacDonald, III andSusan MacDonaldAttorney for Appellant, REGIONAL IncomeTax Agencyf,.:.,f tijt'j^ %.,s<<%^ '2L efG^.. ' Q^^^ t^. :^l +..YSja^% ,.' .m^' ^5/.3 ^.^3'4^.%'%"r,>f 'je9.^.{ ".Y^//: lq4p y'^t. i J^:l/6l^^^4 '.)}

3 NM11i.!%/Barbara A. Langhenry (0038838)Director of LawLinda L. Bickerstaff (0052101)Assistant Director of LawCounsel of RecordCity of Cleveland, Ohio205 W. St. Clair AvenueCleveland, OH 44113(216) 664-2070 Fax: (216) 420-8299ibickerstaff; ^ccityo4cleveland oh usAttorney forAmicus Curiae,City of ClevelandShana F. Marbury (0072840)Counsel of RecordGreater Cleveland Partnership1240 Huron RoadSuite 300 Cleveland, OH 44115(216)592-2249 Fax: (216) 687-6788smarbur^(a^gs^ forAmicus Curiae,Greater Cleveland Partner^shipLinda Woggon (0059082)Counsel of RecordOhio Chamber of Commerce230 East Town StreetColumbus, OH 43215(614) 228-4201 Fax: (614) 228-6403lwgg ond) for Amicus Curiae,Ohio Chamber of CommerceStipulated Extension of Time for Joint Appellants,Cityof Shaker Heights,Matthew Rubino and REGIONAL INCOME Tax AGENCY to File MERIT BriefNow come thejoint appellants,City of ShakerHeights,Matthew Rubino andRegionalIncome Tax AGENCY , and state that pursuant to (B)(2)(a)(i) the joint appellantsand the appellees, William E.

4 MacDonald, III and Susan MacDonald, stipulate to an extension of20 days, through and including September 15, 2014, for the joint appellants to file their submitted,/s/ William M. Ondrey GruberWilliam M. Ondrey Gruber (0005950)Attorney for Appellants,City of Shaker Heights and Robert Baker3400 Lee RoadShaker Heights, OH 44120(216) 491-1445 Fax: (216) 491-1447williaxn, raaber c^shakeronline comAttorneyfor City ofShaker Heights andMatthew Rubino/s/ Amy L. ArrighiAmy L. Arrighi (0070061)Attorney for Appellants, REGIONAL INCOME Tax Agency10107 Brecksville RoadBrecksville, OH 44141(440) 922-3201 Fax: (440) 922-3515aarrighi ^cyritaohio. comAttorney for REGIONAL INCOME Tax AGENCY /s/ Edward J.

5 BernertEdward J. Bernert (0025808)Baker & Hostetler, LLPC apital Square, Suite 210065 East State StreetColumbus, OH 43215(614) 462-2687 Fax: (614) 462-2616ebernert(a^ ConsentAugust 22, 2014 Attof ney foy William E. MacDonald andSusan MacDonald/s/ Christonher J. SwiftChristopher J. Swift (0025763)Baker & Hostetler, LLP1900 East Ninth StreetCleveland, OH 44114(216) 861-7461 Fax: (216) 696-0740cswift & Consent August 22, 2014 Attorney for William E. MacDonald andSusan MacDonaldCERTIFICATE OF SERVICEWe certify that a copy of this Stipulated Extension of Time for Joint Appellants, City ofShaker Heights, Matthew Rubino and REGIONAL INCOME Tax AGENCY to File MERIT BRIEF wasserved this 25th day of August 2014 by electronic mail and first class Mail, postage prepaid,upon the following:Christopher J.)

6 SwiftBaker & Hostetler, LLP1900 East Ninth StreetCleveland, OH for Appellees,William E. MacDonald, III andSusan MacDonaldEdward J. BernertBaker & Hostetler, LLPC apital Square, Suite 210065 East State StreetColumbus, OH 43215ebernert, ney for Appellees,William E. MacDonald, III andSusan MacDonaldBarbara A. LanghenryDirector of LawLinda L. BickerstaffAssistant Director of LawCounsel of RecordCity of Cleveland, Ohio205 W. St. Clair Avenuelbickerstaff(,cityofcleveland oh usAt,torney for Amicus Curiae,City of ClevelandLinda WoggonOhio Chamber of Commerce230 East Town StreetColumbus,OH 43215lwoggon a, for Amicus Curiae,Ohio Chamber of CominerceShana F. MarburyGreater Cleveland Partnership1240 Huron RoadSuite 300 Cleveland, OH 44114smarburyg,gspartnerslun comAttorney forAmicus Curiae,CTreateY Cleveland Partnership/s/ Ainy L.)

7 ArrighiAmy L. Arrighi (0070061)On Behalf of Joint Appellants