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Supreme Court of Ohio - Case No. 2014-0532 Joseph W. Testa, Tax Commissioner of Ohio v. Kent W. and Sue E. Cunningham
What Is the Meaning of "Domicile" When Determining Ohio Residency for Income Taxes?
Joseph W. Testa, Tax Commissioner of Ohio v. Kent W. and Sue E. Cunningham, Case No. 2014-0532
Ohio Board of Tax Appeals
ISSUES:
- Is a person's "domicile" the place where the person has a true, fixed, and permanent home that continues until the person abandons it and intends to abandon it?
- Is this common law understanding of "domicile" incorporated into R.C. 5747.24, which determines whether a taxpayer has residency in Ohio?
Joseph W. Testa, Tax Commissioner of Ohio v. Kent W. and Sue E. Cunningham, Case No. 2014-0532
Ohio Board of Tax Appeals
ISSUES:
- Is a person's "domicile" the place where the person has a true, fixed, and permanent home that continues until the person abandons it and intends to abandon it?
- Is this common law understanding of "domicile" incorporated into R.C. 5747.24, which determines whether a taxpayer has residency in Ohio?
March 10, 2015