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CITY OF CLEVELAND v. SURELLA

No. 55058.

61 Ohio App.3d 302 (1989)

CITY OF CLEVELAND, Appellee, v. SURELLA, Appellant.

Court of Appeals of Ohio, Cuyahoga County.

Decided February 27, 1989.

Attorney(s) appearing for the Case

Patricia A. Blackmon, Chief Prosecutor, and Clark W. Butler, Jr., Assistant Chief Prosecutor, for appellee.

Gurney, Miller & Mamone and Jeffrey W. Brader, for appellant.

PATTON, Presiding Judge.

This action was presented to the trial court upon stipulated facts and exhibits and the briefs of counsel. The trial court issued an order declaring that appellant, Robert E. Surella, had been a resident of the city of Cleveland for residence tax purposes during the entirety of tax years 1982, 1983 and 1984. Appellant was then charged with failure to pay city income tax, penalty and interest...

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