KIHM v. LINDLEY

No. 81-980.

70 Ohio St. 2d 76 (1982)

KIHM ET AL., APPELLEES, v. LINDLEY, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 19, 1982.


Attorney(s) appearing for the Case

Messrs. Graydon, Head & Ritchey and Mr. Anthony G. Covatta, for appellees.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellant.


Per Curiam.

The sole issue presented herein is whether the Board of Tax Appeals erred in its determination that appellees are not personally liable for the unremitted sales tax.

Appellant argues that appellees are liable for the unremitted taxes because they "possessed the requisite degree of control or supervision over the employees who filed returns and made payments so as to render them personally liable." The gist of appellant's argument appears...

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