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Non-Resident Income Taxes OH Supreme Court

BakerHostetler

The Ohio Supreme Court Places Limitations on the Ohio Bright Line Income Tax Residency Presumption

BakerHostetler on

On July 8, 2015, the Ohio Supreme Court found that Ohio nonresidents may not claim the benefit of the Ohio “bright line” presumption of nonresidency for income tax purposes if the taxpayer attests to having a domicile outside...more

McDermott Will & Emery

Ohio Supreme Court Rules City of Cleveland’s Taxation of Nonresident NFL Players’ Compensation Out-Of-Proportion to Games Played...

McDermott Will & Emery on

On April 30, 2015, out-of-state professional football players earned victories against the City of Cleveland, Ohio. In a pair of cases decided by the Ohio Supreme Court, the court first struck the City’s method of allocating...more

Faegre Drinker Biddle & Reath LLP

Ohio Supreme Court Limits Ability to Assess “Jock Tax” Against Non-Resident Athletes

The Ohio Supreme Court dealt a pair of blows to Cleveland’s so-called “jock tax” in separate decisions issued on April 30th. Although neither decision called into question a locality’s power to tax non-resident athletes and...more

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