Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion)

Citations

• 159 Ohio St. 3d 383
• 151 N.E.3d 561
• 2020 Ohio 314

Syllabus

Municipal income tax—Stock options employee received as compensation while working in Cleveland were not exercised until after employee retired and moved out of state—Exercise of stock options generated taxable qualifying wages under Cleveland Codified Ordinances—Cleveland properly imposed income tax on the stock-option income.