Legal Opinion
Buckley v. Wilkins
Ohio Supreme Court
Decided May 18, 2005No. Nos. 2003-1676, 2003-1713, and 2004-1614PublishedCited by 13 opinions
1Per curiam
{¶ 1} The appellants in these three consolidated cases have refused to pay Ohio income taxes for certain years. All of them allege that their wages and salaries are not “income” for tax purposes, and they contend that the state Tax Commissioner has no authority to collect taxes and penalties from them. For the reasons explained below, we reject those arguments and affirm the decisions of the Board of Tax Appeals in all three cases.
The Buckley Case
{¶ 2} Appellant Donna L. Buckley received two Form W-2 wage-and-tax statements from her employer for the year 2000 showing that she had received…
2Cases cited15 opinions
- Grayned v. City of RockfordSupreme Court of the United States · 1972
- American Communications Assn. v. DoudsSupreme Court of the United States · 1950
- A. B. Small Co. v. American Sugar Refining Co.Supreme Court of the United States · 1925
- State v. PoseyOhio Supreme Court · 1988
- Randall A. Terry v. Janet Reno, Attorney General of the United States of AmericaCourt of Appeals for the D.C. Circuit · 1996
10 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- City of Norwood v. HorneyOhio Supreme Court · 2006
- Columbia Gas Transmission Corp. v. LevinOhio Supreme Court · 2008
- J.M. Smucker, L.L.C. v. LevinOhio Supreme Court · 2007
- Knust v. WilkinsOhio Supreme Court · 2006
- Ohio Am. Health Care, Inc. v. Ohio Bd. of NursingOhio Court of Appeals · 2014
8 more not listed; retrieve them via the Exa API.