Court News
May 23, 2006
Stark County Jurist Hears Supreme Court Case
Judge W. Scott Gwin of the 5th District Court of Appeals served as a visiting judge today on the Supreme Court of Ohio and heard oral arguments in a sales tax assessment case.
Judge Gwin sat in place of Justice Alice Robie Resnick, who recused herself from Case Nos. 05-1932/05-1933, Time Warner Operations, Inc. v. Thomas M. Zaino (William W. Wilkins), Tax Commissioner of Ohio.
According to the Ohio Constitution, in the event of a recusal by a Justice, the Chief Justice of the Supreme Court can select any of the 68 sitting Ohio appellate court judges to sit temporarily on the Supreme Court.
“We are pleased to have Judge Gwin join us today,” Chief Justice Moyer said. “His participation provides the parties in the case with a court of seven justices despite the recusal of Justice Resnick.”
The case examines whether the separately stated rental fee for a converter box included in a cable television company's monthly customer bills is a “sale” subject to state sales tax during the tax audit period of July 1992 through December 1996.
Judge Gwin has sat on the 5th District Court of Appeals since 1988. The 5th District Court serves 15 counties, including Ashland, Coshocton, Delaware, Fairfield, Guernsey, Holmes, Knox, Licking, Morgan, Morrow, Muskingum, Perry, Richland, Stark and Tuscarawas. Prior to being elected to the appeals court, Judge Gwin served as Assistant Attorney General for the State of Ohio from 1976 to 1985, when he became law director for the City of Canton.
“It is a great honor to be asked by the Chief Justice to sit as a visiting judge on the court,” Judge Gwin said. “This will be my first opportunity to sit in the new judicial center, which is a fantastic structure. It is so beautifully appointed. The courtroom is a majestic place. It will be a great experience to sit in that room for the first time.
“I've had a chance to sit about a dozen other times on the court, but I always find it to be an interesting experience to interact with the other justices on the court and debate the outcome of cases before the court,” Gwin said.
Judge Gwin was initially appointed by the Supreme Court of Ohio to the Board of Commissioners on Grievances & Discipline for a three-year term from 1996 to 1998, and re-appointed from 1999 to 2001. He also was appointed as a court Master Commissioner in 2002.
Archived video of this case and every case argued before the Supreme Court of Ohio since March 2004 is available at: http://www.supremecourtofohio.gov/videostream
For a high resolution, publication-quality photo of Judge W. Scott Gwin, please click on the above photo or visit: http://www.supremecourtofohio.gov/Communications_Office/Press_Releases/2006/gwin_highres.zip
Contact:
Andrea M. Strle
at 614.387.9250.
