DVD : Supreme Court of Ohio - Case No. 2014-0532 Joseph W. Testa, Tax Commissioner of Ohio v. Kent W. and Sue E. Cunningham
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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?
March 10, 2015