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
- 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