ones in the present case, are capable of sustaining “direct physical loss or damage.” The definition of “physical,” as provided in the Oxford English Dictionary, is “[o]f or relating to natural phenomena perceived through the senses (as opposed to the mind); of or relating to matter or the material world; natural; tangible, conCrete.” Oxford English Dictionary, http:// dictionary.oed.com. Ohio courts have recognized that “[m]oney deposited in a fund is intangible property,” Walther v. Central Trust Co., N.A., 70 Ohio App.3d 26, 32, 590 N.E.2d 375 (Ohio Ct.App.1990), and that “[i]ntangible personal property, by its very nature, is not capable of being physically possessed.” Denezza v. Denezza, 1996 WL 111812, *2, 1996 Ohio App. LEXIS 935, at *5 (Ct.App. Mar. 15, 1996) (citation omitted) (<HOLDING>); see also Falck v. United States, 2005 WL
recognizing limited partnership interest as intangible personal property recognizing that property not subject to physical seizure such as mutual fund shares are intangible property recognizing that the government may seek a personal judgment specific property or substitute property holding that plaintiffs may have a property interest in real property recognizing that partnership property is a type of ownership