Title

Pro Athlete Tax Sparks Constitutional Soul Searching

Document Type

Article

Publication Date

6-1-2014

Publication Title

CPA Voice

Keywords

Accounting/Taxation; state taxation; local taxation; athletes -- taxation

Disciplines

Taxation

Abstract

A recent Ohio Board of Tax Appeals (BTA) decision presents an interesting issue related to Cleveland's approach to taxing the the income of nonresident professional athletes. Not only is the case and the BTA's decision interesting, but it raises some grounds by which the City of Cleveland may face constitutional challenges.

Version

Publisher's PDF

Issue

June

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