MacDONALD ET AL., APPELLEES,
v.
SHAKER HEIGHTS BOARD OF INCOME TAX REVIEW, APPELLEE;
THE CITY OF SHAKER HEIGHTS ET AL., APPELLANTS.
Supreme Court of Ohio.https://leagle.com/images/logo.png
Submitted June 24, 2015.
Decided August 19, 2015.
Attorney(s) appearing for the Case
Baker & Hostetler, L.L.P., Christopher J. Swift, Edward J. Bernert, and Elizabeth A. McNellie, for appellees William and Susan MacDonald.
William M. Ondrey Gruber, Director of Law, for appellant Shaker Heights and Matthew J. Rubino, Tax Administrator.
Amy L. Arrighi, for appellant Regional Income Tax Agency.
Zaino, Hall & Farrin, Richard C. Farrin, and Stephen K. Hall, urging affirmance for amici curiae Ohio Chamber of Commerce and Ohio Society of Certified Public Accountants.
Barbara A. Langhenry, Director of Law, and Linda L. Bickerstaff, Assistant Director of Law, urging reversal for amicus curiae city of Cleveland.
O'NEILL, J.
{¶ 1} Before retiring as of December 31, 2006, William E. MacDonald III was an executive of the former National City Corporation in Cleveland. National City offered a "supplemental executive retirement plan" or "SERP" for its executives. Although for some tax purposes the SERP constituted an "unqualified deferred compensation...
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