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Justices Decline Del. Trust’s Protest Of Ohio Tax Liability

Law360, New York (October 2, 2017, 8:51 PM EDT) -- The U.S. Supreme Court declined Monday to review an Ohio Supreme Court decision finding that Ohio properly imposed income taxes on a Delaware trust’s sale of stock in a trucking logistics company that netted over $18 million.

The T. Ryan Legg Irrevocable Trust’s certiorari petition had contended that if the state high court’s ruling stood, it would “provide a vehicle for states to evade due process restraints on the jurisdictional reach of state laws, and particularly state tax laws.”

The Ohio tax commissioner claimed the trust owed the state $1.28 million in taxes stemming from the sale of shares in the...

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