Morsy v. Dumas
For media inquiries, please contact:
Lisa Gates, vice president of communications
(614) 224-3255 or Lisa@BuckeyeInstitute.org
Background of the Case
Key Question in the Case: Is it constitutional for the work of employees—who were forced to work from home during Ohio’s stay-at-home order—to be deemed to have been performed in a different city than it actually was performed for the purpose of taxation?
Dr. Manal Morsy lives in Blue Bell, Pennsylvania, outside of Philadelphia—more than 400 miles southeast of Cleveland. Prior to the pandemic, she commuted to her workplace in Cleveland, spent the week there working, and returned home to Pennsylvania on weekends. Since March 2020, however, she has worked exclusively from her home in Blue Bell, Pennsylvania. Despite this, the city of Cleveland continued to tax Dr. Morsy under Ohio’s pandemic tax law—House Bill 197—which deemed all work performed in 2020 at her home—in Pennsylvania—to have been performed in the higher-taxed office location.
The Buckeye Institute filed a new lawsuit on behalf of Dr. Morsy asking for the courts to declare unconstitutional an Ohio law that allows the city of Cleveland, Ohio to tax her income even though she does not live in Cleveland—or even the state of Ohio—and has not worked in Cleveland for more than a year.
Facts of the Case
The Buckeye Institute’s case is pending with the Cuyahoga County Court of Common Pleas.
April 8, 2021
Cuyahoga County Court of Common Pleas
Manal Morsy of Blue Bell, Pennsylvania
Robert Alt, president and chief executive officer, The Buckeye Institute
Jay R. Carson, senior litigator, The Buckeye Institute
Timeline of the Case
April 11, 2022
The Buckeye Institute files its reply brief on behalf of Dr. Manal Morsy regarding her motion for summary judgment.
March 23, 2022
The Buckeye Institute files its reply brief on behalf of Dr. Manal Morsy opposing the motion for summary judgment filed by the City of Cleveland. The arguments that the city raises in its summary judgment motion are identical to those made in its motion to dismiss, which the court denied.
February 7, 2022
The Buckeye Institute files a motion for summary judgment with the Cuyahoga County Court of Common Pleas.
April 8, 2021
The Buckeye Institute files a lawsuit calling for the court to declare unconstitutional an Ohio law allowing the city of Cleveland to tax income from workers who do not live in, and were prohibited from working within, the city’s jurisdiction during Ohio’s stay-at-home order.