KNUST v. WILKINS

No. 2005-2084.

111 Ohio St.3d 331 (2006)

2006-Ohio-5791

KNUST ET AL., APPELLANTS, v. WILKINS, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 22, 2006.


Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, L.L.P., and Stephen M. Nechemias, for appellants.

Jim Petro, Attorney General, Robert C. Maier, Senior Deputy Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

Corsaro & Associates Co., L.P.A., and Joseph G. Corsaro, in support of neither party, for amici curiae, Rome P. Busa Jr. and Anthony J. Busa.


O'CONNOR, J.

{¶ 1} A husband and wife contend in this appeal that they should not be required to pay Ohio personal income tax on the income earned by two trusts that they created. The Tax Commissioner and the Board of Tax Appeals ("BTA") concluded, however, that the trusts' income passed through the trusts and was taxable to the husband and wife themselves. That conclusion was a sound one, and we therefore affirm the BTA's decision....

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