Knust v. Wilkins

{¶ 1} A husband and wife contend in this appeal that they should not be required to pay Ohio personal income tax on the income earned by two trusts that they created. The Tax Commissioner and the Board of Tax Appeals (“BTA”) concluded, however, that the trusts’ income passed through the trusts and was taxable to the husband and wife themselves. That conclusion was a sound one, and we therefore affirm the BTA’s decision.

*332Facts and Procedural History

{¶ 2} The appellants — David G. Knust and Susan Purkrabek-Knust — are a married couple in Cincinnati. They established a corporation in 1983 called…