DUPEE v. TRACY

No. 98-255.

85 Ohio St.3d 350 (1999)

DUPEE ET AL., APPELLANTS, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided April 28, 1999.


Attorney(s) appearing for the Case

Katz, Teller, Brant & Hild and William F. Russo, for appellants.

Betty D. Montgomery, Attorney General, and Robert C. Maier, Assistant Attorney General, for appellee.


FRANCIS E. SWEENEY, SR., J.

In this case, we are asked to decide whether the distributive share income nonresident shareholders of an Ohio S corporation receive and report as part of their federal adjusted gross income is subject to Ohio personal income tax. For the reasons that follow, we answer this question in the affirmative. Accordingly, we affirm the decision of the BTA.

R.C. 5747.02 imposes an income tax on every individual residing in...

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