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T. RYAN LEGG IRREVOCABLE TRUST v. TESTA

No. 2015-0917.

149 Ohio St.3d 376 (2016)

2016-Ohio-8418

T. RYAN LEGG IRREVOCABLE TRUST, APPELLANT AND CROSS-APPELLEE, v. TESTA, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided December 28, 2016.

Attorney(s) appearing for the Case

Bingham Greenebaum Doll, L.L.P., Mark A. Loyd , Reva D. Campbell , and Bailey Roese , for appellant and cross-appellee.

Michael DeWine , Attorney General, and Daniel W. Fausey , Barton A. Hubbard , and Raina M. Nahra , Assistant Attorneys General, for appellee and cross-appellant.

LANZINGER, J., concurs, with an opinion.

{¶ 1} Appellant and cross-appellee, the T. Ryan Legg Irrevocable Trust (the "trust"), appeals a decision of the Board of Tax Appeals ("BTA") that affirmed a tax on the trust's 2006 income. The trust argues that the tax on its capital gains from the sale of its stock in an Ohio company is unlawful and unconstitutional...

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