TETLAK v. VILLAGE OF BRATENAHL

No. 00-380.

92 Ohio St.3d 46 (2001)

TETLAK, APPELLEE, v. VILLAGE OF BRATENAHL ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided June 13, 2001.


Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Christopher J. Swift and Michael K Farrell, for appellee.

Stephen M. O'Bryan; Taft, Stettinius & Hollister, L.L.P., and Elizabeth A. Popovich, for appellants.

Cornell P. Carter, Kim D. Amponsah and William E. Gareau, Jr., urging reversal for amicus curiae city of Cleveland, Central Collection Agency.

John E. Gotherman, Barry M. Byron and Stephen L. Byron, urging reversal for amicus curiae Ohio Municipal League.


MOYER, C.J.

This matter concerns the taxable status of certain income received by appellee, Joseph Tetlak, from Willow Hill Industries, Inc. in the tax years 1990, 1991, and 1992. Tetlak resides in the village of Bratenahl ("village"), the appellant herein, and was employed by Willow Hill, a Subchapter S corporation in which he owns stock, located in Willoughby, Ohio. During those years, Tetlak received both a salary from Willow Hill and a share of its earnings. Tetlak...

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