Cunningham v. Testa
Annotate this CaseIn 2009, Kent Cunningham filed an “Affidavit of Non-Ohio Domicile” for tax year 2008 declaring that he was “not domiciled in Ohio” at any during during the tax year. The tax commissioner issued Kent and his wife an assessment based upon the nonfiling and nonpayment of Ohio income tax for 2008. The Cunninghams filed a petition for reassessment. Noting a 2008 filing of an Ohio homestead-exemption application declaring that the Cunninghams’ Cincinnati, Ohio house was their principal place of residence, the commissioner concluded that the Cunninghams’ Affidavit of Non-Ohio Domicile contained a false statement and that the Cunninghams failed to rebut the presumption of Ohio domicile. The Board of Tax Appeals (BTA) reversed the commissioner’s determination with regard to Kent, concluding that Kent complied with the requirements of Ohio Rev. Code 5747.24(B)(1) and was, therefore, “irrefutably presumed to be not domiciled in Ohio for Ohio individual income tax purposes.” The Supreme Court reversed, holding (1) Kent’s explicit claim under section 5747.24(B)(1) to be domiciled outside Ohio did not bind the commissioner without regard to other statements and actions by Kent that indicated a domicile inside Ohio; and (2) the BTA erred by reversing the tax commissioner’s denial of the irrebuttable presumption created under section 5747.24(B)(1).
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