Hazel M. Willacy v. City of Cleveland Board of Income Tax Review and Nassim M. Lynch, administrator, Central Collection Agency, Case No. 2018-0794
Tenth District Court of Appeals (Franklin County)
- Do certain tax provisions in Cleveland's Codified Ordinances and Cleveland's Tax Rules and Regulations violate due process, as guaranteed in the U.S. and Ohio constitutions, because the provisions make nonresident retirees pay taxes on income received during tax years when they were neither employed nor physically present in Cleveland?
- Does the implied condition that tax statutes cannot have extraterritorial effect preclude Cleveland from taxing the exercise of stock options by a nonresident retiree who was granted the stock options by a former employer?
- Does the existence and ready availability of certain models to determine the value of stock options disprove the need for a taxing authority to wait until stock options are exercised to calculate the value of that compensation?