WILLACY v. CLEVELAND BITR

No. 2020-0795.

176 N.E.3d 25 (2021)

165 Ohio St.3d 103

2021-Ohio-1734

WILLACY, Appellant, v. CLEVELAND BOARD OF INCOME TAX REVIEW et al., Appellees.

Supreme Court of Ohio.

Decided May 25, 2021.


Attorney(s) appearing for the Case

Aubrey B. Willacy , Cleveland, for appellant.

Barbara A. Langhenry , Cleveland Director of Law, and Donna M. Busser and William E. Gareau Jr. , Assistant Directors of Law, for appellees.


{¶ 1} This is the second appeal involving Cleveland's taxation of income that appellant, Hazel M. Willacy, received by exercising stock options. Willacy earned the options in 2007 from her former employer when she was working in Cleveland, but she did not realize any income until she exercised the options after she moved from...

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