Couchot v. State Lottery Comm.

Citations

• 1996 Ohio 262
• 74 Ohio St. 3d 417

Syllabus

Taxation—Income tax—R.C. 5747.02 as amended effective July 1, 1989 is not unconstitutional as applied to a nonresident taxpayer receiving annual payments on Ohio lottery winnings in tax years 1989 and thereafter even though taxpayer won the lottery in a year prior to 1989.