Robert W. Suhr - Page 10




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               The fact that petitioner was jointly liable on the mortgage            
          and that he made payments on the mortgage from 1972 to 1994 does            
          not establish that he had an ownership interest in the Arden Road           
          house.  See Lighthorse v. Clinefelter, 521 N.E.2d 1146, 1148                
          (Ohio Ct. App. 1987) (inclusion of wife's name as grantor,                  
          mortgagee, and lessor in connection with certain parcel of land             
          owned by husband was insufficient to vest title to land in wife).           
          Also, the fact that petitioner executed some of the closing                 
          documents for the sale of the house does not establish that he              
          had an ownership interest in the Arden Road house because the               
          divorce decree required him to cooperate in the sale of the                 
          house.                                                                      
               Similarly, the fact that petitioner signed a personal                  
          financial statement which stated that he owned a 50-percent                 
          interest in the Arden Road house does not establish that he had             
          an ownership interest in the house.  Petitioner signed the                  
          statement after he was awarded (but before he received) half of             
          the net equity from the sale of the Arden Road house.  His                  
          signature on the financial statement does not establish that he             
          coowned the house.                                                          
               To reflect concessions and the foregoing,                              
                                                  Decision will be entered            
                                             under Rule 155.                          








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