BOSHER v. EUCLID INCOME TAX BD. OF REVIEW

No. 2002-0984.

99 Ohio St.3d 330 (2003)

2003-Ohio-3886

BOSHER ET AL., APPELLEES, v. EUCLID INCOME TAX BOARD OF REVIEW; CITY OF EUCLID ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided August 6, 2003.


Attorney(s) appearing for the Case

Reddy, Grau & Meek Co., L.P.A., David E. Meek and Ross S. Cirincione, for appellees.

Patrick J. Murphy, Director of Law, and Phyllis Vento, Assistant Director of Law, for appellant city of Euclid.

Subodh Chandra, Director of Law, and Kim Amponsah, for appellant Central Collection Agency.

Barry M. Bryon and Stephen L. Bryon, urging reversal for amicus curiae, Ohio Municipal League.


FRANCIS E. SWEENEY, SR., J.

{¶ 1} In 1998, appellees, William and Ruby Bosher, while residents of Euclid, Ohio, received over $3.5 million in a lump sum from the Ohio Super Lotto game. They paid federal and state income tax but not city income tax on their winnings.

{¶ 2} Thereafter, the city of Euclid, an appellant, notified appellees that they owed $102,378.81 in city income tax for tax...

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