IN THE COURT OF APPEALS OF OHIO
    TENTH APPELLATE DISTRICT
    Billy J. Stafford,
    :
    Plaintiff-Appellant,
    :
    Cross-Appellee,
    :
    No. 07AP-900
    v.
    (C.P.C. No. 05CVA-05-5426)
    :
    Columbus Bonding Center dba
    Columbus Bail Bonds,
    :
    (REGULAR CALENDAR)
    Defendant-Appellee,
    :
    Cross-Appellant,
    :
    Clever Investigations, Inc. et al.,
    :
    Defendants-Appellees.
    :
    O P I N I O N
    Rendered on August 5, 2008
    Moore & Yaklevich
    ,
    W. Jeffrey Moore
    , and
    John A. Yaklevich
    ,
    for appellant/cross-appellee.
    Keith O'Korn
    , and
    Gregg Slemmer
    , for appellee/cross-
    appellant.
    APPEAL from the Franklin County Court of Common Pleas.
    PER CURIAM.
    {¶1}
    Billy J. Stafford, plaintiff-appellant/cross-appellee, appeals from a judgment
    of the Franklin County Court of Common Pleas, in which the court overruled appellant's
    objections and affirmed the magistrate's decision finding appellant's attorney, W. Jeffrey

    No. 07AP-900
    2
    Moore, had engaged in frivolous conduct. Columbus Bonding Center, dba Columbus Bail
    Bonds ("CBC"), defendant-appellee/cross-appellant, appeals the same judgment.
    {¶2}
    On April 30, 2002, Brian S. Callahan was working as a bounty hunter for
    Clever Investigations, Inc. ("Clever"). CBC hired Clever to locate and arrest appellant's
    brother, John, whose failure to appear at several court appearances had resulted in his
    bond being revoked. Callahan located appellant and originally believed him to be John.
    Callahan physically restrained appellant and threatened him with a rifle before
    determining he was not John. Callahan was later convicted of aggravated menacing as a
    result of the incident.
    {¶3}
    On April 29, 2004, Moore, as attorney for appellant, filed an action against
    CBC, Clever, and Callahan in federal court. Appellant voluntarily dismissed the action on
    May 11, 2004. On May 16, 2005, appellant filed the present action against CBC, Clever,
    and Callahan raising the same claims as he did in the federal court case, including direct
    claims and respondeat superior claims against CBC for assault and battery, negligence,
    recklessness, willful and wanton conduct, and intentional infliction of emotional distress.
    On July 14, 2006, CBC filed a motion for summary judgment, claiming the applicable
    statutes of limitations barred appellant's claims. On October 13, 2006, the trial court
    granted CBC's motion for summary judgment, finding appellant's claims were time-
    barred. With regard to appellant's claim for intentional infliction of emotional distress, the
    court determined the claim was actually based upon assault and battery and, thus,
    subject to a one-year statute of limitations, which had expired. On October 31, 2006, the
    trial court entered a final judgment granting CBC summary judgment. Appellant appealed
    the trial court's judgment, challenging only the dismissal of his claim for intentional

    No. 07AP-900
    3
    infliction of emotional distress. Appellant asserted his claim for intentional infliction of
    emotional distress arose from menacing and not assault and battery. This court found the
    essential character of appellant's intentional infliction of emotional distress was assault
    and battery and affirmed the trial court's judgment in
    Stafford v. Clever Investigations,
    Inc.
    , Franklin App. No 06AP-1204, 2007-Ohio-5086.
    {¶4}
    On October 6, 2006, CBC filed a motion for attorney fees and sanctions in
    the trial court against appellant's counsel, pursuant to R.C. 2323.51 and Civ.R. 11,
    claiming appellant had filed the action frivolously knowing that the statutes of limitations
    had expired on his claims, he had submitted frivolous pleadings, he had submitted
    inadmissible documentary evidence, and he had misstated the law. A hearing before a
    magistrate was held on February 5, 2007, with regard to the motion for sanctions. On
    May 15, 2007, the magistrate filed her decision and found appellant had violated both
    R.C. 2323.51 and Civ.R. 11. The magistrate ordered appellant to pay attorney fees and
    sanctions totaling $5,095. Both appellant and CBC filed objections to the magistrate's
    decision. CBC asserted in its objections that the sanctions ordered should be increased
    by the amount of fees CBC incurred during the sanctions hearing, the fees incurred in
    retaining an expert for the sanctions hearing to testify as to the reasonableness of the
    legal fees, and the fees incurred preparing CBC's response to appellant's objections and
    its own objections. The trial court overruled both parties' objections on October 2, 2007.
    Appellant appeals the judgment of the trial court, asserting the following assignments of
    error:
    I. THE TRIAL COURT ERRED IN FINDING THAT THE
    DEFENDANT PRESENTED SUFFICIENT EVIDENCE OF
    PLAINTIFF'S COUNSEL ACTING FRIVOLOUSLY AND IN
    VIOLATION OF RULE 11 TO WARRANT SANCTIONS.

    No. 07AP-900
    4
    II. THE TRIAL COURT ERRED IN SUPPORTING THE
    MAGISTRATE[']S DECISION THAT THE FILING OF
    CAUSES OF ACTION OUTSIDE THE STATUTE OF
    LIMITATIONS
    IS
    AUTOMATICALLY
    FRIVOLOUS
    CONDUCT AND IN VIOLATION OF RULE 11[.]
    III. THE TRIAL COURT ERRED IN FINDING THAT THE
    FILING OF THE INTENTIONAL INFLICTIONS OF
    EMOTIONAL DISTRESS CLAIM WAS FRIVOLOUS AND IN
    VIOLATION OF RULE 11.
    IV. THE TRIAL COURT ERRED IN REFUSING TO RULE ON
    THE ISSUE OF COLUMBUS BONDING CENTER INC.'S
    VICARIOUS
    LIABILITY
    FOR
    THE
    ACTIONS
    OF
    DEFENDANT CALLAHAN AND WHETHER CALLAHAN'S
    LEAVING THE STATE OF OHIO TOLLED THE STATUTE
    OF LIMITATIONS AS TO CBC INC.
    V. THE [TRIAL] COURT ERRED IN CONSIDERING THE
    DEFENDANT APPELLEE[']S MOTION FOR SANCTION[S]
    RIPE FOR HEARING AND DECISION[.]
    VI. THE TRIAL COURT ERRED [IN] UPHOLDING THE
    MAGISTRATE'S AWARD OF $5,095 AS SANCTIONS AND
    ATTORNEY FEES[.]
    CBC has filed a cross-appeal of the trial court's judgment, asserting the following
    assignment of error:
    The trial court erred when it overruled the Defendant's
    objections to the Magistrate's Decision filed on June 8, 2007.
    In overruling the objection, the trial court erred by finding that
    the record did not contain competent, credible evidence to
    support the inclusion in the overall sanctions award of the
    following attorney fees and expenses incurred by the
    Defendant: (1) attorney fees for its counsel's prosecution of
    the sanctions hearing; (2) expenses and attorney fees for
    retaining an expert witness, an attorney, to testify at the
    sanctions hearing regarding the reasonableness of
    Defendant's attorney fees in defending the underlying case;
    and (3) attorney fees incurred for filing an objection to the
    Magistrate's Decision and for filing a response to the Plaintiff's
    own objection. Also in overruling the objection, the trial court
    erred by finding that Defendant was not entitled to its attorney

    No. 07AP-900
    5
    fees for responding to Plaintiff's objection to the Magistrate's
    Decision or objecting to the Magistrate's Decision itself.
    {¶5}
    We will address appellant's first, second, third, and fourth assignments of
    error together, as they are related. Appellant argues in his first assignment of error that
    the trial court erred when it found CBC presented sufficient evidence of Moore's acting
    frivolously and in violation of Civ.R. 11. Appellant argues in his second assignment of
    error that the trial court erred when it found that the filing of a cause of action outside the
    statute of limitations is automatically frivolous conduct and in violation of Civ.R. 11.
    Appellant argues in his third assignment of error that the trial court erred when it found
    that the filing of the intentional infliction of emotional distress claim was frivolous and in
    violation of Civ.R. 11. Appellant argues in his fourth assignment of error that the trial court
    erred when it refused to rule on the issue of CBC's vicarious liability for the actions of
    Callahan and whether Callahan's leaving Ohio tolled the statutes of limitations as to CBC.
    {¶6}
    The trial court found Moore's conduct frivolous pursuant to R.C. 2323.51
    and Civ.R. 11. R.C. 2323.51 provides that a party adversely affected by frivolous conduct
    may file a motion for an award of court costs, reasonable attorney fees, and other
    reasonable expenses incurred in connection with the civil action. The term "conduct" is
    defined as the filing of a civil action; the assertion of a claim, defense, or other position in
    connection with a civil action; or the taking of any other action in connection with a civil
    action. R.C. 2323.51(A)(1)(a). The term "frivolous" is defined as conduct by a party to a
    civil action that is not warranted under existing law and cannot be supported by a good-
    faith argument for an extension, modification, or reversal of existing law. R.C.
    2323.51(A)(2)(a)(ii). In determining whether the claim itself is frivolous, the test is whether
    no reasonable lawyer would have brought the action in light of the existing law.
    Orbit

    No. 07AP-900
    6
    Electronics, Inc. v. Helm Instrument Co.
    ,
    Inc
    ., 167 Ohio App.3d 301, 2006-Ohio-2317,
    citing
    Riston v. Butler
    , 149 Ohio App.3d 390, 2002-Ohio-2308.
    {¶7}
    Similarly, under Civ.R. 11, a court may award a party attorney fees and
    expenses if an opposing attorney filed a pleading or motion in violation of the rule. The
    trial court's decision to impose sanctions, pursuant to Civ.R. 11, cannot be reversed
    absent an abuse of discretion. See
    State ex rel. Fant v. Sykes
    (1987), 29 Ohio St.3d 65.
    Abuse of discretion connotes an attitude that is unreasonable, arbitrary, or
    unconscionable.
    Blakemore v. Blakemore
    (1983), 5 Ohio St.3d 217, 219. Civ.R. 11 states
    that every pleading, motion, or other document of a party represented by an attorney
    must be signed by at least one attorney of record in the attorney's individual name. The
    attorney's signature constitutes certification by the attorney of the following: (1) that he or
    she has read the pleading, motion, or document; (2) that to the best of the attorney's
    knowledge, information, or belief, the pleading, motion, or document is supported by good
    grounds; and (3) that the pleading, motion, or document is not interposed for delay. Civ.R.
    11.
    {¶8}
    Thus, the relevant inquiry under Civ.R. 11 is whether the attorney's actual
    intent or belief was of willful negligence. See
    Ceol v. Zion Industries, Inc.
    (1992), 81 Ohio
    App.3d 286, 290. Civ.R. 11 applies a subjective bad-faith standard.
    Riston
    , supra, at ¶12,
    citing
    Stone v. House of Day Funeral Serv., Inc.
    (2000), 140 Ohio App.3d 713, 721. The
    attorney's actual intent or belief is consequently relevant to the determination of whether
    he or she acted willfully. Id. In contrast, R.C. 2323.51 employs an objective standard in
    determining whether sanctions may be imposed for frivolous conduct.
    Stevenson v.
    Bernard
    , Lake App. No. 2006-L-096, 2007-Ohio-3192, at ¶41. Therefore, a finding of

    No. 07AP-900
    7
    frivolous conduct under R.C. 2323.51 is determined without reference to what the
    individual knew or believed.
    City of Wauseon v. Plassman
    (Nov. 22, 1996), Fulton App.
    No. F-96-003. Accordingly, R.C. 2323.51 is broader in scope than Civ.R. 11.
    State Farm
    Ins. Cos. v. Peda
    , Lake App. No. 2004-L-082, 2005-Ohio-3405, at ¶25.
    {¶9}
    In the present case, appellant argues his filing of the complaint in the
    present case was not frivolous because: (1) there existed certain issues that affected the
    tolling statute that would arguably rectify the late filing; (2) because the statute of
    limitations is an affirmative defense, there was the possibility that CBC may have waived
    it if it did not timely raise it; and (3) he believed his claim for intentional infliction of
    emotion distress had a four-year statute of limitations.
    {¶10}
    Appellant first argues that his filing of the complaint was not frivolous
    because there existed issues that affected the tolling statute that would arguably rectify
    the late filing. Specifically, appellant contends in his fourth assignment of error that the
    trial court erred when it refused to rule on the issue of CBC's vicarious liability for
    Callahan's actions and, thus, whether Callahan's leaving Ohio tolled the statute of
    limitations as to CBC pursuant to R.C. 2305.15(A). In addressing this issue, the trial court
    first pointed out that appellant did not raise this tolling issue at any point during the
    summary judgment proceedings or in the sanctions hearing before the magistrate. Our
    own review of the record confirms that appellant did not raise the tolling theory until he
    filed objections to the magistrate's decision. The trial court indicated it was unclear
    whether it could consider the tolling theory when it had not been raised previously.
    {¶11}
    Notwithstanding, the trial court considered appellant's tolling argument
    under R.C. 2305.15(A) and rejected it. R.C. 2305.15(A) provides:

    No. 07AP-900
    8
    When a cause of action accrues against a person, if the
    person is out of the state, has absconded, or conceals self,
    the period of limitation for the commencement of the action as
    provided in sections 2305.04 to 2305.14, 1302.98, and
    1304.35 of the Revised Code does not begin to run until the
    person comes into the state or while the person is so
    absconded or concealed. After the cause of action accrues if
    the person departs from the state, absconds, or conceals self,
    the time of the person's absence or concealment shall not be
    computed as any part of a period within which the action must
    be brought.
    We agree with the trial court that appellant demonstrated no reasonable basis for the
    application of R.C. 2305.15(A). As indicated above, R.C. 2305.15(A) permits the tolling of
    the statute of limitations when a party has absconded or concealed himself. In the present
    case, appellant failed to present any evidence that Callahan was out of the state,
    absconded, or concealed himself. Appellant had the burden of proving that Callahan was
    absent from the state in a manner that would invoke the tolling statute.
    Conway v. Smith
    (1979), 66 Ohio App.2d 65. Therefore, we concur with the trial court's finding that
    appellant's tolling argument did not provide a reasonable basis for filing the present action
    outside the statute of limitations. We also note that whether vicarious liability actually
    existed is irrelevant to a determination of whether appellant filed his complaint with the
    subjective
    belief that the tolling theory could afford him relief from the expiration of the
    statute of limitations.
    {¶12}
    Appellant also contends that his filing of the complaint was not frivolous
    because the statute of limitations is an affirmative defense, and there was the possibility
    that CBC may have waived it if it did not timely raise it. We first note that, insofar as
    appellant's argument under his first assignment of error specifically contends that the trial
    court erred when it found that the filing of causes of action outside the statute of

    No. 07AP-900
    9
    limitations is "automatically" frivolous conduct, such contention is without merit. Nowhere
    in the trial court's or the magistrate's decisions did either conclude that any action filed
    outside the statute of limitations is "automatically" deemed frivolously filed.
    {¶13}
    Notwithstanding, it is true that a statute of limitations is an affirmative
    defense that is waived unless pled in a timely manner.
    Lewis v. Trimble
    (1997), 79 Ohio
    St.3d 231. Thus, if it is not so pled, a court with subject-matter jurisdiction can proceed
    with the case.
    State ex rel. Jones v. Suster
    (1998), 84 Ohio St.3d 70, 75. However,
    although the filing of a claim beyond the statute of limitations does not always demand a
    finding of frivolous conduct, in the present case, appellant's arguments must fail for
    several reasons. Although appellant raised during the summary judgment phase of the
    proceedings that the intentional infliction of emotional distress claim was subject to a four-
    year statute of limitations instead of a one-year statute of limitations, as noted above,
    appellant never presented any theory, prior to the sanctions stage of the proceedings, as
    to why the other claims should not be subject to the one- and two-year statutes of
    limitations. In its answer to appellant's complaint, CBC raised the statute of limitations
    defense. Thus, at least as to the claims subject to the one- and two-year statutes of
    limitations, it was clear to appellant at the time of the filing of CBC's answer that CBC had
    not waived the statute of limitations defense. Under appellant's theory that a plaintiff may
    assert claims past their statutes of limitations in hopes that the defendant will fail to raise
    the affirmative defense, appellant's further pursuance of those claims after the point of
    CBC's filing of its answer was, as found by the trial court, a violation of Civ.R. 11 and R.C.
    2323.51.

    No. 07AP-900
    10
    {¶14}
    The only contention appellant raised in his memorandum contra CBC's
    motion for summary judgment to escape the two-year statute of limitations was that,
    because the federal court gave CBC until June 4, 2004 to respond to appellant's May 11,
    2004 voluntary dismissal, the tolling provisions in R.C. 2305.19(A) gave him one year
    from June 4, 2004, not May 11, 2004, to re-file the action. However, this argument lacks
    any good-faith basis. Pursuant to R.C. 2305.19(A), if a plaintiff's action fails otherwise
    than upon the merits, the plaintiff may commence a new action within one year after the
    date of the failure otherwise than upon the merits or within the period of the original
    applicable statute of limitations, whichever occurs later. In addition, Fed.R.Civ.P. 41
    provides that a voluntary dismissal requires no further action by the court. Further, a
    voluntary dismissal, pursuant to Fed.R.Civ.P. 41(a)(1)(B), constitutes failure otherwise
    than upon the merits; see, also,
    Frysinger v. Leech
    (1987), 32 Ohio St.3d 38, 43 (a
    voluntary dismissal pursuant to Civ.R. 41[A][1][b], which substantially mirrors
    Fed.R.Civ.P. 41[a][1][B], constitutes a failure otherwise than upon the merits within the
    meaning of the savings statute, R.C. 2305.19). In the present case, appellant filed his
    voluntary dismissal on May 11, 2004; thus, there could be no dispute that the case failed
    otherwise than upon the merits as of this date. Accordingly, this argument does not permit
    appellant to escape the purview of Civ.R. 11.
    {¶15}
    As for the intentional infliction of emotional distress claim, appellant argues
    that he presented a good-faith argument that the threats and intimidation by Callahan
    levied against him were subject to the four-year statute of limitations for the independent
    tort of intentional infliction of emotional distress, instead of the one-year statute of
    limitations for the underlying offense of assault and battery, as this court found in
    Stafford
    .

    No. 07AP-900
    11
    To prove a claim of intentional infliction of emotional distress, the plaintiff must show that
    the defendant intentionally or recklessly caused him serious emotional distress by
    extreme and outrageous conduct.
    Yeager v. Local Union 20
    (1983), 6 Ohio St.3d 369,
    374. Generally, the applicable statute of limitations for a claim of intentional infliction of
    emotional distress is four years. Id., at 375, applying R.C. 2305.09(D). The statute of
    limitations for assault and battery is one year. See R.C. 2305.111. In tort, an assault is the
    willful threat or attempt to harm or touch another offensively, which threat or attempt
    reasonably places the other in fear of such contact.
    Smith v. John Deere Co.
    (1993), 83
    Ohio App.3d 398, 406. Battery is an intentional contact with another that is harmful or
    offensive.
    Love v. Port Clinton
    (1988), 37 Ohio St.3d 98, 99.
    {¶16}
    It is well-established that to determine whether the four-year statute of
    limitations for intentional infliction of emotional distress claims or the one-year statute of
    limitations for assault and battery claims applies, it is necessary to determine the actual
    nature or subject matter of the acts giving rise to the complaint, rather than the form in
    which the action is pled.
    Doe v. First United Methodist Church
    (1994), 68 Ohio St.3d 531,
    536. It is also well-settled that assault and battery cannot be transformed into some other
    cause of action subject to a longer statute of limitations, as such would circumvent the
    statute of limitations for assault and battery.
    Love
    , supra, at 100.
    {¶17}
    Here, we cannot disagree
    with the trial court that appellant had no good-
    faith basis for continuing to pursue his claim for intentional infliction of emotional distress.
    Moore specifically alleged in the complaint that Callahan intentionally pointed and held a
    rifle to appellant's head and neck and threatened appellant's life, which caused appellant
    fear. These facts fall within the definitions of assault and battery, as we found in
    Stafford
    .

    No. 07AP-900
    12
    We do not suggest that filing a claim for intentional infliction of emotional distress when
    the underlying nature of the claim meets the elements of another tort would always
    constitute actionable conduct. However,
    because appellant specifically alleged the
    necessary elements for assault and battery in his complaint, we find it apparent
    that he
    was aware the underlying character of the alleged intentional infliction of emotional
    distress claim was actual and threatened offensive contact, thereby rendering the
    intentional infliction of emotional distress claim subject to the one-year statute of
    limitations for assault and battery.
    {¶18}
    For all of the above reasons, we find there was sufficient evidence to
    support the trial court's determination that appellant acted frivolously and in violation of
    Civ.R. 11 and R.C. 2323.51 when he filed and maintained the present causes of action
    when it was both subjectively and objectively clear they were all beyond their respective
    statutes of limitations. Therefore, appellant's first, second, third, and fourth assignments of
    error are overruled.
    {¶19}
    Appellant argues in his fifth assignment of error that the trial court erred
    when it considered CBC's motion for sanctions ripe for hearing and decision. Specifically,
    appellant argues that, according to R.C. 2323.51(B)(1), a party must file a motion for
    attorney fees based upon frivolous conduct within the 30-day period after the judgment,
    but, here, CBC filed its motion for sanctions on October 5, 2006, which was 26 days
    before the judgment was filed. R.C. 2323.51(B)(1) provides, in pertinent part:
    * * * at any time not more than thirty days after the entry of
    final judgment in a civil action or appeal, any party adversely
    affected by frivolous conduct may file a motion for an award of
    court costs, reasonable attorney's fees, and other reasonable
    expenses incurred in connection with the civil action or
    appeal. * * *

    No. 07AP-900
    13
    {¶20}
    Appellant's reading of R.C. 2323.51(B)(1) is misguided. The provision
    clearly permits the filing of a motion for sanctions based upon frivolous conduct at "any
    time," as long as such motion is not filed more than 30 days after the judgment.
    Therefore, CBC filed its motion for sanctions within the time permitted by R.C.
    2323.51(B)(1). We also note that appellant failed to raise this issue in the trial court.
    Accordingly, appellant waived the timeliness issue by failing to raise it and may not now
    raise it for the first time on appeal. See
    Thomas v. Cincinnati
    , Hamilton App. No. C-
    050643, 2006-Ohio-3598 (because the time requirements set forth in R.C. 2323.51[B][1]
    are not jurisdictional, a party waives the timeliness issue by failing to raise it in the trial
    court, and it may not raise it for the first time on appeal). Therefore, appellant's fifth
    assignment of error is overruled.
    {¶21}
    Appellant argues in his sixth assignment of error that the trial court erred
    when it upheld the magistrate's sanctions award of $5,095. Specifically, appellant cites
    three grounds for his claim that the trial court's award of sanctions was improper: (1) CBC
    failed to present evidence attributing certain attorney fees requested to certain causes of
    action; (2) the attorney fees generated by CBC were excessive and unnecessary
    because CBC could have filed a Civ.R. 12(B)(6) motion to dismiss when it filed its
    answer, which would have avoided further attorney fees and mitigated damages; and (3)
    CBC had "unclean hands" and should not be entitled to attorney fees.
    {¶22}
    We first note that appellant failed to raise any of these three arguments in
    either his objections to the magistrate's decision or in his supplemental memorandum in
    support of objections to the magistrate's decision. Pursuant to Civ.R. 53(D)(3)(b)(iv),
    except for a claim of plain error, a party shall not assign as error on appeal the court's

    No. 07AP-900
    14
    adoption of any factual finding or legal conclusion unless the party has objected to that
    finding or conclusion. Notwithstanding, we find no error, plain or otherwise. With regard
    to appellant's first argument, appellant claims that CBC should not be entitled to the full
    amount of its attorney fees because appellant's claim for intentional infliction of emotional
    distress was neither frivolous nor in violation of Civ.R. 11. However, because we have
    found the trial court did not err in finding all of appellant's causes of action, including his
    claim for intentional infliction of emotional distress, were frivolous, this argument is without
    merit.
    {¶23}
    We also find appellant's second argument not well-taken. Appellant claims
    CBC had a duty to mitigate damages by filing a Civ.R. 12(B)(6) motion at the time it filed
    its answer in order to avoid further attorney fees. However, appellant fails to cite any
    authority for his proposition, and we fail to find any requirement that a party file a Civ.R.
    12(B)(6) motion to dismiss based upon the statute of limitations. In fact, generally, the
    expiration of the statute of limitations is not properly raised in a Civ.R. 12(B)(6) motion, as
    it typically requires reference to materials outside the complaint.
    Steiner v. Steiner
    (1993),
    85 Ohio App.3d 513, 518. Only when a violation of the statute of limitations is apparent
    from the face of the complaint may such an affirmative defense be raised in a Civ.R.
    12(B)(6) motion.
    Helman v. EPL Prolong, Inc.
    (2000), 139 Ohio App.3d 231, 241. For
    there to be a conclusive showing in that regard, the complaint must show both: (1) the
    relevant statute of limitations; and (2) the absence of factors that would toll the statute or
    make it inapplicable. Id. In the present case, the appropriate statute of limitations was not
    apparent from his complaint. As such, because such a motion would have required

    No. 07AP-900
    15
    reference to materials outside the complaint, a Civ.R. 12(B)(6) motion would have been
    improper. Therefore, appellant's argument, in this respect, must fail.
    {¶24}
    With regard to appellant's third argument, he claims attorney fees should
    not have been awarded to CBC because it had "unclean hands," as CBC would have
    certainly been held vicariously liable for the behavior of Callahan, but for a mistake in the
    late filing of the complaint. This argument is without merit for several reasons. Initially,
    appellant cites no authority for such a position. Further, whether CBC would have
    eventually been found liable for the underlying action is irrelevant to the analysis of
    Moore's frivolous conduct. To find parties may engage in frivolous conduct so long as
    their underlying claims have merit would render Civ.R. 11 and R.C. 2323.51 impotent. In
    addition, presuming appellant would have been ultimately successful in his claims against
    CBC would be highly speculative and force this court to wholly ignore the various
    arguments CBC raised in defense. For all the above reasons, appellant's sixth
    assignment of error is overruled.
    {¶25}
    CBC asserts in its sole assignment of error on cross-appeal that the trial
    court erred when it failed to award certain costs and attorney fees in addition to the costs
    and fees it did award. Specifically, CBC contends it should be compensated for: (1) legal
    fees incurred in prosecuting the sanctions motion; (2) legal fees incurred in reviewing
    appellant's objections to the magistrate's decision and preparing its own response and
    objections; and (3) its expenses for retaining an expert witness attorney to testify at the
    sanctions hearing.
    {¶26}
    With regard to the legal fees incurred in prosecuting the sanctions motion
    and the expenses related to the expert witness attorney, the trial court found CBC could

    No. 07AP-900
    16
    not recover these fees because it did not present evidence in the record regarding such
    ,
    and we agree with the court's conclusion. CBC did not present any evidence at the
    sanctions hearing of these fees, and it did not request such fees during the evidentiary
    phase of the hearing. The only "evidence" that was presented on this issue was in CBC's
    closing argument, when appellant requested such fees. It is axiomatic that closing
    arguments are not evidence.
    State v. Frazier
    (1995), 73 Ohio St.3d 323, 338. Thus, we
    find the trial court properly denied these fees as sanctions.
    {¶27}
    Further, with regard to CBC's legal fees incurred in reviewing appellant's
    objections to the magistrate's decision and in preparing its own response and objections,
    we likewise concur with the trial court's determination that CBC cannot recover these
    fees. These fees were incurred for conduct that occurred after the magistrate's decision,
    and CBC failed to demonstrate that appellant's objections were frivolous under R.C.
    2323.51 or Civ.R. 11. Sanctions are inappropriate when a legitimate legal goal is asserted
    that is not totally without justification under existing law.
    Passmore v. Greene Cty. Bd. of
    Elections
    (1991), 74 Ohio App.3d 707. Here, CBC presented insufficient evidence that the
    objections, in and of themselves, were filed without any legal justification or in pursuance
    of an illegitimate legal goal. There was no evidence that appellant's objections were filed
    to harass CBC or without a good-faith basis. See
    Matter of Slavey
    (Aug. 21, 1998),
    Crawford App. No. 3-98-09 (no evidence that objections were filed for the purpose of
    harassing other party or that the objections could not be supported by a good-faith
    argument). Appellant also cited various legal authorities to support his objections. See id.
    (appellant's counsel provided citations to prior cases as well as statutes in support of his
    argument, and whether these citations were applicable to the facts before the court was

    No. 07AP-900
    17
    the issue before the trial court). Therefore, we find the trial court did not abuse its
    discretion when it failed to award these fees to CBC as sanctions. For the above reasons,
    CBC's sole cross-assignment of error is overruled.
    {¶28}
    Accordingly, appellant's first, second, third, fourth, fifth, and sixth
    assignments of error are overruled, CBC's cross-assignment of error is overruled, and the
    judgment of the Franklin County Court of Common Pleas is affirmed.
    Judgment affirmed
    .
    BROWN, BRYANT, and PETREE, JJ., concur.
    ____________________

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