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STATE v. BERRY

No. 19829.

2 Ohio Misc. 80 (1965)

THE STATE OF OHIO v. BERRY.

Court of Common Pleas of Highland County.

Decided March 15, 1965.

Attorney(s) appearing for the Case

Mr. William B. Saxbe, attorney general, and Mr. Jon C. Hapner, for plaintiff.

Messrs. Wilson, Wilson & Wilson, for defendant.

HOTTLE, J.

Plaintiff, the state of Ohio, has brought action against defendant, Berry, to collect the assessments imposed by the Tax Commissioner by certification of judgments in this court at various dates for the collection of sales tax liabilities. To the petition defendant has demurred, claiming that the statute of limitations precludes jurisdiction over the first three assessments because of time lapse, and further...

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