1. Home
  2. Browse Decisions
  3. Ohio
  4. 116 Ohio
  5. 116 Ohio St.3d 200 (2007)
 

LOVELL v. LEVIN

Nos. 2007-0579, 2007-0580, 2007-0584, 2007-0586, and 2007-0589.

116 Ohio St.3d 200 (2007)

2007-Ohio-6054

LOVELL ET AL., APPELLANTS, v. LEVIN, TAX COMMR., APPELLEE. CALDWELL ET AL., APPELLANTS, v. LEVIN, TAX COMMR., APPELLEE. VESTFALL ET AL., APPELLANTS, v. LEVIN, TAX COMMR., APPELLEE. HUELSMAN ET AL., APPELLANTS, v. LEVIN, TAX COMMR., APPELLEE. LOVELL, APPELLANT, v. LEVIN, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 20, 2007.

Attorney(s) appearing for the Case

Corsaro & Associates Co., L.P.A., Joseph G. Corsaro, and Samuel J. Lauricia III, for appellants.

Marc Dann, Attorney General, and Barton A. Hubbard, Assistant Attorney General, for appellee.

Per Curiam.

{¶ 1} Several Ohio taxpayers contend in these consolidated appeals that they should not be required to pay Ohio income tax on the income earned by 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 taxpayers themselves. That conclusion of the BTA was...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases