PDF/Printer Friendly Version Challengers to Ohio cities’ interpretation of the emergency withholding tax rule from 2020 have won a victory in court. On September 26, 2022, in Morsy v. Dumas, Case No. CV 21 946057, the Cuyahoga County Court of Common Pleas granted the motion for summary judgment of Dr. Manal Morsy, who worked from home in Pennsylvania from March 12, 2020 through the end of the year, but had income tax withheld to Cleveland as a consequence of Section 29 of H.