The Buckeye Institute Files Appeal in Cincinnati Income Tax Case

Sep 13, 2021

Columbus, OH – On Friday, The Buckeye Institute filed its appeal with Ohio’s First District Court of Appeals in Schaad v. Alder—a case challenging the constitutionality of Cincinnati taxing the income of nonresidents who did not work within the city of Cincinnati due to the pandemic.

“The Buckeye Institute is confident that the Court of Appeals will follow recent Ohio Supreme Court precedent and recognize that when it comes to taxing nonresidents like Mr. Schaad, cities can only tax work that was actually performed within their borders,” said Jay Carson, senior litigator for The Buckeye Institute and counsel to Mr. Schaad. “Simply put, due process applies, even during a pandemic.”

Schaad v. Alder was filed by The Buckeye Institute on February 9, 2021 in Hamilton County Court of Common Pleas against the city of Cincinnati and the state of Ohio on behalf of Josh Schaad of Blue Ash. The case was dismissed on June 15, 2021, and Buckeye filed its notice of appeal on June 16, 2021.

The Buckeye Institute has filed four other cases similarly challenging House Bill 197’s unconstitutional overreach.

  • Buckeye v. Kilgore was filed in Franklin County in July 2020 and appealed to Ohio’s Tenth District Court of Appeals in May 2021.
  • Denison v. Kilgore was filed in Franklin County Court of Common Pleas in February 2021 and settled in favor of Buckeye’s client Mr. Denison in April 2021.
  • Curcio v. Hufford was filed in Lucas County Court of Common Pleas in March 2021.
  • Morsy v. Dumas was filed in Cuyahoga County Court of Common Pleas in April 2021.

The shift to telework started long before the pandemic. The Buckeye Institute has offered many sound public policy solutions to help Ohio transition to a better local income tax structure, which will save taxpayer dollars, strengthen economic growth, and lead to more vibrant cities.

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