We use cookies on this site to enable your digital experience. By continuing to use this site, you are agreeing to our cookie policy. close

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...

Stay ahead of the curve

In the legal profession, information is the key to success. You have to know what’s happening with clients, competitors, practice areas, and industries. Law360 provides the intelligence you need to remain an expert and beat the competition.


  • Access to case data within articles (numbers, filings, courts, nature of suit, and more.)
  • Access to attached documents such as briefs, petitions, complaints, decisions, motions, etc.
  • Create custom alerts for specific article and case topics and so much more!

TRY LAW360 FREE FOR SEVEN DAYS