Cleveland's Method of Taxing Professional Athletes Unconstitutional
On Draft Day, the Supreme Court of Ohio Rules in Favor of Two Former NFL Players
In two separate unanimous 7 to 0 opinions issued today (the first day of the National Football League ("NFL") draft), the Supreme Court of Ohio ruled that the method by which the City of Cleveland computes the portion of a professional athlete’s income that the city subjects to its income tax is unconstitutional, and that a professional athlete must be present in the City of Cleveland to be subject to the city’s income tax.
