Legal Opinion
Angell v. City of Toledo
Ohio Supreme Court
Decided March 8, 1950No. 31896PublishedCited by 54 opinions
1Opinion of the CourtTurnee, J.
This case presents two questions for decision:(1) Has the city of Toledo the power to provide by its charter or ordinance for the assessment and collection of an income tax?(2) If the municipality has the power to enact such legislation, may it impose such a tax upon nonresidents who work and receive their pay in Toledo ?
The income tax question in Ohio has become confused by two causes, first, in the case of State, ex rel. Zielonka, City Solicitor, v. Carrel, Aud., 99 Ohio St., 220, 228, 124 N. E., 134, the following obiter dictum is found:
“It may he said in this connection that it is clearly…
2Cases cited2 opinions
- Brushaber v. Union Pacific RailroadSupreme Court of the United States · 1916
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
3Cited by54 opinions
- State ex rel. Jackman v. Court of Common Pleas of Cuyahoga CountyOhio Supreme Court · 1967
- Desenco, Inc. v. City of AkronOhio Supreme Court · 1999
- State v. ThompsonOhio Supreme Court · 2001
- Cincinnati Bell Telephone Co. v. City of CincinnatiOhio Supreme Court · 1998
- State v. ThompsonOhio Supreme Court · 2001
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