R.C. 5747.02 taxes every individual residing in or earning or receiving income in Ohio. Former R.C. 5747.20(B)(1) allocated to Ohio the compensation of a nonresident:
"All items of compensation paid to an individual for personal services performed in this state who was a nonresident at the time of payment * * * shall be allocated to this state[.]"
Hume principally argues that his contract...
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