Running Head: AGLEY VS TRACY1Agley vs TracyInstitution AffiliationDateAGLEY VS TRACYWhat was the issue in the case?The issue in this case involves a tax appeal. The matter is before the Board of Tax Appealupon a notice of petition that was filed by James R. Agley. Mr Agley petitions a final order ofthe tax commissioner in which the commissioner denied Mr Agleys dues for refund ofincome tax for the years 1989 to 1992. The claimant who lives in the state of Michiganclaims that he is not entitled to the individual income tax of Ohio since his business is notcarried out in Ohio and he does not have the minimum contacts with this state either so theydont have the right to tax him. The Plaintiff also argues that that taxation of individuals whoare not residents of an S corporation goes against their due process since they do not have asignificant nexus with Ohio.How did the Court decide the issue?The Supreme Court of Ohio decided that that the Ohio Tax Commissioners applicationof an income tax apportionment provision of the Ohio Revised Code violates the Due processclause of the United States Constitution. The court recognized that the constitution forbid ...
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