[Nigel Dardar]

A 40+ year old male has lived in Ohio for all of his life. He and his wife have owned a home in Ohio for 12 + years. Due to the nature of the male's job in Ohio I believe the male was carried on the wife's Ohio group insurance policy. About 7 years ago the husband was offered a job opportunity that required the husband to live in Maryland 24 hours/day, 7 days/week. The husband always returns to Ohio for major holidays and special family celebrations. The wife has continued to live in the same Ohio home that they have owned for 12 plus years. The name of the husband and wife still appear on the property tax rolls of the appropriate Ohio county. Their first son continued to live in the Ohio home with the wife. I believe the husband is still carried on the wife's Ohio group insurance policy.

For 7 plus years the husband has closed down his Maryland business for 3 Winter months and returned to the same Ohio home to spend those 3 Winter months with his wife and first child. Within the last 3 years the husband has fathered a second child with his Ohio wife with that second child also living with the wife in the Ohio home. For 3 Summer months the Ohio wife and 2 children live with the husband in Maryland helping the husband run his Maryland business.

Maryland granted this man a Maryland license for his personal car. About 6-7 years ago the man purchased a large van to be used exclusively for his Maryland business. He placed large advertisements on that large van promoting his Maryland business. He registered that same large van in Ohio under his Ohio wife's name thus carrying Ohio license plates.. In a very haphazard manner, the man will register each year with Maryland a permit asking that he be allowed to have that large van in Maryland for a maximum of 6 months each year. I know first hand that often he keeps that van in Maryland longer than 6 months each 12 month period.

About 3 1/2 years ago this man was asked by our Town Mayor to run for Town Council in our small Maryland town. Individuals in our town protested stating that those individuals did not think that this man "from" Ohio was a citizen of our town. Those protests were ignored by our Town Mayor and our Town Manager.

Our Maryland Attorney General has written to me stating that the Maryland Attorney General will not offer an opinion because the Attorney General:

1. "Does not have the authority to involve itself in issues of municipal government".
2. "It's core responsibilities are to represent State agencies and personnel"
3. " Will entertain opinion requests from local governments only as resources allow and only if they raise significant questions of law"
4. "Will only consider opinion requests if requested by THE MAYOR OF THE TOWN"

The Maryland Attorney General summaries "Municipal home rule means that State officials cannot appropriately play an oversight role".

I would value your reply:

a. What questions should I ask to determine if this gentleman in question is or is not a citizen of Maryland.
b. Under what circumstances would he be liable for State Income Tax in either Maryland and/or Ohio.

Thank you

[Fr_Chuck]

Thank you for taking or wasting your time cutting and pasting your homework to the site.

We do not do your homework for you but if you want to post what you think and why are experts will be glad to discuss it with you

[AtlantaTaxExpert]

I agree with Father Chuck; this is clearly a homework assgnment.