Tetlak v. Village of Bratenahl

This matter concerns the taxable status of certain income received by appellee, Joseph Tetlak, from Willow Hill Industries, Inc. in the tax years 1990, 1991, and 1992. Tetlak resides in the village of Bratenahl (“village”), the appellant herein, and was employed by Willow Hill, a Subchapter S corporation in which he owns stock, located in Willoughby, Ohio. During those years, Tetlak received both a salary from Willow Hill and a share of its earnings. Tetlak paid municipal residence tax on his salary but not on his share of the earnings received from Willow Hill.

In 1994, Tetlak received three…