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- Title
The Ohio Supreme Court Decides Two Important Municipal Income Tax Cases Involving the Ohio Constitution.
- Authors
Froling, David A.; Miller, Jeffrey A.
- Abstract
The article discusses the ruling of the Ohio Supreme Court in two municipal income tax cases. It mentions the court case James L. and Angeline O. Gesler v. City of Worthington in which court the court ruled in favor of James and Angeline Gesler, and held that the Ohio Board of Tax Appeals violated the Ohio Constitution's home rule provisions. It adds the ruling of the court in the case Panther II Transportation, Inc. v. Village of Seville 11 refusing for expansion of municipal taxing.
- Subjects
SEVILLE (Ohio); OHIO; MUNICIPAL income tax; OHIO. Supreme Court; GESLER, Angeline; OHIO. Board of Tax Appeals; HOME rule
- Publication
Journal of State Taxation, 2014, Vol 32, Issue 4, p39
- ISSN
0744-6713
- Publication type
Article