Middletown v. Myers
193 Ohio App. 3d 632
| Ohio Ct. App. | 2011Background
- Defendant Jonathan Myers was convicted in Middletown Municipal Court for failure to file municipal income tax returns for 2003 and 2004 under MMC 890.18(a)(1).
- The state argued that proof of residency, not domicile, was sufficient to convict under the MMC.
- The MMC defines resident as domiciled in the city and includes a 90-day abodes rule; domicile is the principal residence intended for indefinite use.
- Myers testified that his Middletown residence was a temporary abode with no intent to remain indefinitely; he claimed his true domicile was elsewhere.
- The trial court did not expressly determine whether Myers was domiciled in Middletown for 2003–2004, but evidence showed Middletown interactions (water service, taxes, residency) and Myers lived there during those years.
- The court concluded Myers’s residence was also his domicile and affirmed the conviction; Myers challenged the decision on domicile standards and pretrial motions.
Issues
| Issue | Plaintiff's Argument | Defendant's Argument | Held |
|---|---|---|---|
| Whether domicile must be proven for conviction | Myers asserts domicile, not mere residency, was required and his evidence showed no domicile. | Myers contends the evidence shows temporary abode, lacking intent to remain indefinitely. | Domicle proven; conviction upheld |
| Effect of trial on pretrial Crim.R. 12 and judicial notice | Pretrial dismissal motion and lack of judicial notice harmed due process. | Trial court failure to rule on motion and to take judicial notice did not affect substantial rights. | Harmless error; second assignment overruled |
Key Cases Cited
- Cleveland v. Surella, 61 Ohio App.3d 302 (Ohio App.3d 1989) (domicile involves residence plus intent for indefinite period; considers surrounding circumstances)
- Eckert v. Odetellah, 91 Ohio App.3d 787 (Ohio App.3d 1993) (presumes trial judge knows the law; evidence must rebut presumption)
- State v. Eubank, 60 Ohio St.2d 183 (Ohio St. 1979) (established standards for determining residency and domicile for purposes of taxation)
- State v. Serban, 2007-Ohio-3634 (Ohio App. 2007) (pretrial motions to dismiss require determinations on face of indictment; harmless if rights not affected)