WARNER v. LINDLEY

No. 81-1951.

70 Ohio St. 2d 273 (1982)

WARNER, APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 30, 1982.


Attorney(s) appearing for the Case

Flynn, Py & Kruse Co., L.P.A., and Mr. John A. Coppeler, for appellant.

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


Per Curiam.

R. C. 5739.33 provides in part:

"If any corporation required to file returns and to remit tax due to the state under the provisions of sections 5739.01 to 5739.31, inclusive, of the Revised Code, fails for any reason to make such filing or payment, any of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making payments, shall be personally liable for such failure. * * *...

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