Fisher v. Neusser

[This opinion has been published in Ohio Official Reports at 74 Ohio St.3d 506.] FISHER, APPELLEE, v. NEUSSER, TAX COMMR., ET AL., APPELLANTS. [Cite as Fisher v. Neusser,

1996-Ohio-172.] Taxation—Income tax—Municipal corporation not precluded from levying income tax on lottery winnings received by its residents. __________________ Lottery winnings arise from gambling and are not “intangible income” as that term is defined in R.C. 718.01(A)(4), and, therefore, municipal corporations are not precluded from levying an income tax thereon by virtue of R.C. 718.01(F)(3). __________________ (No.…