SPITHOGIANIS v. LIMBACH

No. 88-1929.

53 Ohio St. 3d 55 (1990)

SPITHOGIANIS, OFFICER OF RAINS INTERNATIONAL, LTD., APPELLEE, v. LIMBACH, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided August 8, 1990.


Attorney(s) appearing for the Case

Robert L. Eberhart Co., L.P.A., and Robert L. Eberhart, for appellee.

Anthony J. Celebrezze, Jr., attorney general, and Barton A. Hubbard, for appellant.


Per Curiam.

This appeal presents a question of personal liability of a corporate officer for unpaid corporate sales tax.

The BTA found that since the responsibility for filing sales tax returns and making payments was delegated to others throughout the audit period and since appellee did not control or supervise the employees charged with these responsibilities, he was not personally liable for unpaid corporate sales tax. That decision is unreasonable...

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