Cunningham v. Testa, Slip Opinion No. 2015-2744 (July 8, 2015)
Recently, the Supreme Court of Ohio issued an opinion in Cunningham v. Testa which significantly alters the application of a statute for determining non-Ohio domicile for state tax purposes. Prior to the ruling, the statute seemed to set forth two factors which, when verified, would create an irrebuttable presumption of non-residency for state income tax purposes:
- too few contact periods; and
- an abode outside of Ohio.
Following this ruling, a taxpayer may now be forced to prove sufficient additional facts to show that he would legally be considered domiciled …