Legal Opinion
Hillenmeyer v. Cleveland Board of Review
Ohio Supreme Court
Decided April 30, 2015No. 2014-0235PublishedCited by 12 opinions
1Opinion of the CourtLanzinger, J.
INTRODUCTION
{¶ 1} Appellant, Hunter T. Hillenmeyer, a former linebacker for the Chicago Bears of the National Football League (“NFL”), challenges the method by which Cleveland’s municipal income tax was imposed on his earnings during tax years 2004, 2005, and 2006. In each of those seasons, the Bears played one game in Cleveland, for which Hillenmeyer was present in Cleveland two days. And for each of those years, the Bears withheld and then paid the municipal tax from his compensation according to Cleveland’s allocation method known as “games played,” under which the taxable portion of a…
2Cases cited21 opinions
- Heller v. Doe Ex Rel. DoeSupreme Court of the United States · 1993
- Nordlinger v. HahnSupreme Court of the United States · 1992
- Mathews v. DiazSupreme Court of the United States · 1976
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- United States Railroad Retirement Board v. FritzSupreme Court of the United States · 1981
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3Cited by12 opinions
- Allen v. Commissioner of Revenue ServicesSupreme Court of Connecticut · 2016
- T. Ryan Legg Irrevocable Trust v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- Corrigan v. Testa (Slip Opinion)Ohio Supreme Court · 2016
- MacDonald v. Cleveland Income Tax Bd. of Rev. (Slip Opinion)Ohio Supreme Court · 2017
- Willacy v. Cleveland Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2020
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