Craig M. Boise (Case Western) will share oral argument time with the Ohio Attorney General’s Office before the Ohio Supreme Court today in HealthSouth Corp. v. Wilkins (No. 07-2281). Professor Boise argues that HealthSouth should be denied a refund of property taxes it overpaid as a result of its own earnings fraud, based on the equity theory he developed in Playing With Monopoly Money: Phony Profits, Fraud Penalties and Equity, 90 Minn. L. Rev. 144 (2005).  That article was quoted favorably and extensively by the Alabama Supreme Court in a decision last year denying HealthSouth a refund in another state property tax case (Ex parte HealthSouth Corporation, 2007 Ala. LEXIS 174). In the Ohio litigation, Professor Boise filed an amicus brief on behalf of the Ohio School Boards Association, whose member school districts would be required to pay for any HealthSouth refund out of their operating budgets.