Lovell v. Levin

{¶ 1} Several Ohio taxpayers contend in these consolidated appeals that they should not be required to pay Ohio income tax on the income earned by 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 taxpayers themselves. That conclusion of the BTA was lawful, and we therefore affirm the BTA’s decision in each of the taxpayers’ cases.

Facts and Procedural History

Case No. 2007-0579

{¶ 2} Appellants Franklin and Melinda Lovell are a married couple who live in Cuyahoga…