WARREN — A lawsuit filed against former Warren G. Harding and New York Giants football star Mario Manningham by the city’s income tax department was settled, according to court records.

A judgment entry filed by Trumbull County Common Pleas Court Judge Andrew D. Logan indicates the lawsuit was either settled or dismissed at the city’s costs.

Neither Tom Gaffney, tax administrator with the city of Warren, nor attorney William McGuire, who represented Manningham in the case, would comment on whether the case was simply dismissed or if there was an agreement made.

Warren tax officials alleged that Manningham failed to pay the city $39,309 in taxes in 2014 for the 2013 tax year. The city sought to retrieve the back city income taxes, plus an additional $23,910 in late charges.

In its filings, the city claimed that all of Manningham’s 2013 income could be taxed by the city because his primary residence or domicile was located in Warren.

Manningham, according to court filings, used his grandmother’s address, 705 Oak Knoll Ave. SE, as a mailing address on his federal and state income tax filings, on W-2 forms provided to his employer, as a voting registration address, vehicle registration address and driver’s license renewal address.

“Irrespective of the defendant’s maintenance of a temporary residence in California during the same time frame, his activities establishing not only a nexus to Warren, but establishing his clear intent to remain in Warren,” wrote attorney Paul K. Rude of Cleveland.

In his response to the city’s allegations, McGuire noted that the tax records provided to the court were altered and / or forged and were not the income tax statement signed by Manningham at the time they were sent to the appropriate tax agencies.

McGuire said the city failed to prove Manningham’s residence was in Warren in 2013 or that he worked within the city during that tax year.

In the filing, McGuire noted that Manningham and his fiancee, Tiffany Hughley, signed a one-year lease in 2012 for an apartment in San Jose, Calif. A copy of the lease was included. Further, Manningham was able to document that he was at the training facility of the San Francisco 49ers throughout 2013 rehabilitating his knees. Later, in 2014, Manningham was employed by the New York Giants and lived in New York to train with that team.

McGuire wrote that Manningham in 2013 owned a 1 percent partnership in Magnificent Cashmere, which used his grandfather’ address at 705 Oak Knoll SE. The partnership showed a $6 loss on city tax documents.

His 2013 1040 tax document showed net income of $12,688 from product endorsement from Nike USA Inc., none of which was taxable from the city of Warren.