Legal Opinion
Fisher v. Neusser
Ohio Supreme Court
Decided February 14, 1996No. 94-1907PublishedCited by 7 opinions
1Opinion of the CourtAlice Robie Resnick, J.
The issue is whether an Ohio municipality has the power to levy an income tax on lottery winnings received by its residents.
Ohio municipalities “have the right to exercise all powers of local self-government and may adopt and enforce such local regulations that are not in conflict with the general law. Sections 3 and 7, Article XVIII, Ohio Constitution. Included within the above grant of authority is the power of taxation. See State ex rel. Zielonka, City Solr. v. Carrel, Aud. [1919] 99 Ohio St. 220[, 124 N.E. 134].” Thompson v. Cincinnati (1965), 2 Ohio St.2d 292, 294, 31 O.O.2d 563, 564,…
2Cases cited12 opinions
- Horner v. United StatesSupreme Court of the United States · 1893
- Angell v. City of ToledoOhio Supreme Court · 1950
- Silbert v. StateCourt of Special Appeals of Maryland · 1971
- Ballock v. StateCourt of Appeals of Maryland · 1890
- Finster v. KellerCalifornia Court of Appeal · 1971
7 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Gesler v. City of Worthington Income Tax Board of AppealsOhio Supreme Court · 2013
- Bosher v. Euclid Income Tax Board of ReviewOhio Supreme Court · 2003
- Pickaway County Skilled Gaming, L.L.C. v. CordrayOhio Court of Appeals · 2009
- Tetlak v. BratenahlOhio Supreme Court · 2001
- Behavior Management Associates v. BuccilliOhio Court of Appeals · 1999
2 more not listed; retrieve them via the Exa API.