Legal Opinion
Tetlak v. Bratenahl
Ohio Supreme Court
Decided June 13, 2001No. 2000-0380PublishedCited by 2 opinions
1Opinion of the Court
[This decision has been published in Ohio Official Reports at 92 Ohio St.3d 46.] TETLAK, APPELLEE, v. VILLAGE OF BRATENAHL ET AL., APPELLANTS. [Cite as Tetlak v. Bratenahl,
2001-Ohio-129.] Municipal corporations—Taxation—Income tax—Distributive share of the earnings of an S corporation does not constitute intangible income except when the income received by the S corporation itself is intangible— Income is not exempt from municipal income taxation pursuant to R.C. 718.01(F)(3), when. (No. 00-380—Submitted January 9, 2001—Decided June 13, 2001.) APPEAL from the Court of Appeals for Cuyahoga…
2Cases cited12 opinions
- Bufferd v. CommissionerSupreme Court of the United States · 1993
- Gitlitz v. CommissionerSupreme Court of the United States · 2001
- Cincinnati Bell Telephone Co. v. City of CincinnatiOhio Supreme Court · 1998
- Federated Department Stores, Inc. v. LindleyOhio Supreme Court · 1983
- Agley v. TracyOhio Supreme Court · 1999
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3Cited by2 opinions
- MacDonald v. Shaker Hts. Income Tax Bd. of Rev.Ohio Court of Appeals · 2014
- MacDonald v. Shaker Hts. Bd. of Income Tax Rev. (Slip Opinion)Ohio Supreme Court · 2015