Municipal Income Tax: Cleveland’s Method of Imposing “Jock Tax” Struck Down by Ohio Supreme Court

UPDATE (7/9/15): The Ohio Supreme Court denied the City of Cleveland’s motion for reconsideration. Historically, Cleveland has taxed compensation of visiting professional athletes under the “games-played” method based upon the…

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Responsible Party Developments: Paper Involvement Sufficient to Impose Personal Liability; Independent Contractor Not Enough

In Leishman v. Testa, Ohio BTA, Dkt. No. 2013-6262 (02/03/2015), the Ohio BTA affirmed the Tax Commissioner’s determination that even an “on paper” partner is a responsible party for unpaid…

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