T. Ryan Legg Irrevocable Trust v. Testa (Slip Opinion)

{¶ 1} Appellant and cross-appellee, the T. Ryan Legg Irrevocable Trust (the “trust”), appeals a decision of the Board of Tax Appeals (“BTA”) that affirmed a tax on the trust’s 2006 income. The trust argues that the tax on its capital gains from the sale of its stock in an Ohio company is unlawful and unconstitutional. On cross-appeal, the tax commissioner contends that this court lacks jurisdiction because the trustee did not authorize the filing of the trust’s appeal before the BTA or its petition for reassessment before the tax commissioner.

{¶ 2} We reject at the outset the jurisdictional…