May Cleveland Tax Nonresident Professional Athlete Who Was Never in City?

Jeffrey B. Saturday and Karen R. Saturday v. City of Cleveland Board of Review and Nassim Lynch, Cleveland Tax Administrator, Case no. 2014-0292

Ohio Board of Tax Appeals

ISSUES:

Is Cleveland's taxation of nonresident employees who perform no work or services in the city contrary to the city's ordinances and Ohio law?

Does Cleveland's law taxing nonresident employees who perform no work or services in the city violate the U.S. Constitution's due process and commerce clauses?

Is using the games-played method to determine a nonresident professional athlete's taxable income contrary to Ohio law?

Does Cleveland's allocation of a nonresident professional athlete's income using the games-played method violate the due process clause in the U.S. Constitution?

Does Cleveland's allocation of a nonresident professional athlete's income based on the games-played method violate the U.S. Constitution's commerce clause?

Under R.C. 718.011(B), are professional athletes treated differently than similarly situated taxpayers in violation of the Ohio Constitution and the equal protection clause of the U.S. Constitution?