City of Cleveland v. Surella

Patton, Presiding Judge.

This action was presented to the trial court upon stipulated facts and exhibits and the briefs of counsel. The trial court issued an order declaring that appellant, Robert E. Surella, had been a resident of the city of Cleveland for residence tax purposes during the entirety of tax years 1982, 1983 and 1984. Appellant was then charged with failure to pay city income tax, penalty and interest for the above tax years in violation of Cleveland Codified Ordinances Section 191.1505. Appellant claimed that he was not a resident of Cleveland because his employment caused him…