ARMCO, INC. v. LIMBACH

No. CA88-01-008.

59 Ohio App. 3d 57 (1988)

ARMCO, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Butler County.

Decided November 21, 1988.


Attorney(s) appearing for the Case

Jones, Day, Reavis & Pogue and Roger F. Day, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and James C. Sauer, for appellee.


Per Curiam.

This cause came on to be heard upon an appeal from the Board of Tax Appeals.

Appellant, Armco, Inc., appeals a decision of the Board of Tax Appeals ("BTA"), affirming an order of appellee, Joanne Limbach, the Tax Commissioner, which found Armco liable for a permissive county sales and use tax with penalties in the amount of $564,783.77. The assessment was based upon an audit of Armco's purchases from January 1, 1979 through December 31,...

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