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McCONNELL v. COLUMBUS

No. 36698.

172 Ohio St. 95 (1961)

MCCONNELL, APPELLANT, v. CITY OF COLUMBUS ET AL., APPELLEES.

Supreme Court of Ohio.

Decided March 29, 1961.

Attorney(s) appearing for the Case

Mr. W. Robinson Watters, for appellant.

Mr. Russell Leach, city attorney, and Mr. John C. Young, for appellees.

TAFT, J.

The question to be decided is whether Columbus may levy an income tax on compensation earned by a nonresident of the city for services paid for by Ohio State University and performed for it within that portion of the property of Ohio State University located within the boundaries of the city.

This court has previously held that a city may levy a tax on income earned within that city by a nonresident thereof...

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