Represented a natural gas utility in defeating a $15 million foreclosure action brought by three counties arising from alleged pre-sale tax liabilities tied to a pipeline acquired from a receiver free and clear of prior obligations. After extensive briefing and oral argument, the Cuyahoga County Court ruled in the utility’s favor, and the Eighth Appellate District affirmed, rejecting the counties’ notice and property classification arguments. The decision established new Ohio precedent regarding the classification of natural gas pipelines as personal property and the impact of public utility tax liens on pipeline sales.