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GOLDSTEIN v. SOUTHERN AUTO, INC.

No. 78AP-383.

61 Ohio App. 2d 134 (1978)

GOLDSTEIN, APPELLEE, v. SOUTHERN AUTOMOBILE, INC., ET AL., APPELLEES; COLUMBUS WAREHOUSE DISTRIBUTORS, APPELLANT.

Court of Appeals of Ohio, Franklin County.

Decided November 28, 1978.

Attorney(s) appearing for the Case

Mr. Norman Fagin, for appellee, Howard S. Goldstein.

Mr. William J. Brown, attorney general, and Mr. Steven J. Hatcher, for appellee, Ohio Department of Taxation.

Messrs. Feibel, Fiebel, Shamansky, Rogovin & Snyder, for appellant, Columbus Warehouse Distributors.

HOLMES, P. J.

This matter comes before the court on an appeal from a judgment of the Franklin County Court of Common Pleas. That court found that the state of Ohio acquired a lien for sales taxes due and unpaid by Southern Automotive, Inc., and that the lien encompassed all property owned by Southern. The trial court further found that the state's lien arose automatically on the date the sales tax payments became due. In so concluding, the court accorded priority...

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