Here is everything you need to know for these cases.
- The technical names for these two cases are 1) Hunter T. Hillenmeyer v. City of Cleveland Board of Review and Nassim Lynch, Cleveland Tax Administrator and 2) Jeffrey B. Saturday and Karen B. Saturday v. City of Cleveland Board of Review and Nassim Lynch, Cleveland Tax Administrator.
Technical names aside, these cases involve a dispute between the city of Cleveland and former Chicago Bears Linebacker Hunter Hillenmeyer and former Indianapolis Colts Center Jeff Saturday.
- The dispute is in regards to how Cleveland assessed income tax on these two former NFL players.
- Both of these cases, while separate cases, share the same theme which is an opposition as to how Cleveland assesses income tax on nonresident professional athletes.
- Hillenmeyer and Saturday are raising the following arguments in their case against Cleveland:
- The Players Association for the MLB, NBA, NFL, and NHL have all filed an Amicus Curiae brief together in support of Hunter Hillenmeyer’s position in this dispute.
- Jeff Saturday’s case raises two additional issues. Saturday actually never went to Cleveland to play against the Browns! He was injured for four games of the 2008 season. One of those games was against Cleveland and he stayed in Indianapolis to rehab instead of going with the team to Cleveland. However, Cleveland required the Colts to withhold income tax from Saturday’s check for that game “played” in Cleveland. Because of this, Saturday raises the two following issues:
- Cleveland taxing nonresidents who never perform a work or service in the city violates the U.S. Constitution’s Due Process and Commerce Clause.
- Cleveland taxing nonresidents who never perform a work or service in the city violates the Ohio and Cleveland law.
If you wish to research the topic further, you can read official oral arguments previews of these cases here. TaxaBall will provide updates with the case as they occur.
You can watch video of the oral arguments here. (Jeff Saturday's Oral Arguments) (Hunter Hillenmeyer's Oral Arguments)