City of Cleveland Board of Review v. William E. and Susan W. MacDonald, Case No. 2016-0778
Ohio Board of Tax Appeals

ISSUES:
- Is a supplemental executive retirement plan a "pension" that is exempt from municipal income tax if a municipality excludes pensions by ordinance?
- Can the definition of a pension in a city's rules and regulations exclude deferred compensation plans, or does the definition conflict with the common definition of pension?
- Does the Ohio Board of Tax Appeals violate the Ohio Constitution's concept of municipal home rule if it doesn't defer to a municipal code and rules to interpret a taxation question?