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CUNNINGHAM v. TESTA

No. 2014-0532.

144 Ohio St.3d 40 (2015)

2015-Ohio-2744

CUNNINGHAM ET AL., APPELLEES, v. TESTA, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 8, 2015.

Attorney(s) appearing for the Case

Taft, Stettinius & Hollister, L.L.P., and J. Donald Mottley , for appellees.

Michael DeWine , Attorney General, and Daniel W. Fausey and Melissa W. Baldwin , Assistant Attorneys General, for appellant.

{¶ 1} The issue in this case is whether a taxpayer's explicit claim under R.C. 5747.24(B)(1) to be domiciled outside Ohio binds the tax commissioner without regard to other statements and actions by the taxpayer that indicate a domicile inside Ohio. We conclude that a taxpayer's statement does not bind the tax commissioner...

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