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MacDONALD v. CLEVELAND INCOME TAX BD. OF REV.

No. 2016-0778.

151 Ohio St.3d 114 (2017)

2017-Ohio-7798

MacDONALD ET AL., APPELLEES, v. CLEVELAND INCOME TAX BOARD OF REVIEW ET AL., APPELLANTS.

Supreme Court of Ohio.

Decided September 26, 2017.

Attorney(s) appearing for the Case

Baker & Hostetler, L.L.P., Christopher J. Swift , Edward J. Bernert , and Elizabeth A. McNellie , for appellees.

Barbara A. Langhenry , Cleveland Director of Law, and Linda L. Bickerstaff , Assistant Director of Law, for appellants.

O'CONNOR, C.J., and O'DONNELL, KENNEDY, FRENCH, O'NEILL, and FISCHER, JJ., concur.

{¶ 1} This appeal presents the question whether a corporate executive's supplemental executive retirement plan ("SERP") is subject to Cleveland's income tax. Upon retirement, the executive became entitled to receive benefits from the plan, which will be paid from an annuity over the course of his and his wife's lives...

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