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BUCKLEY v. WILKINS

Nos. 2003-1676, 2003-1713, and 2004-1614.

105 Ohio St.3d 350 (2005)

2005-Ohio-2166

BUCKLEY, APPELLANT, v. WILKINS, TAX COMMR., APPELLEE. GIBBS ET AL., APPELLANTS, v. WILKINS, TAX COMMR., APPELLEE. JEWETT, APPELLANT, v. WILKINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 18, 2005.

Attorney(s) appearing for the Case

Jerry A. Jewett, for appellants.

Jim Petro, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

PER CURIAM.

{¶ 1} The appellants in these three consolidated cases have refused to pay Ohio income taxes for certain years. All of them allege that their wages and salaries are not "income" for tax purposes, and they contend that the state Tax Commissioner has no authority to collect taxes and penalties from them. For the reasons explained below, we reject those arguments and affirm the decisions of the Board of Tax Appeals in all three cases.

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