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P.M.D. CORP. v. HYLAND-HELSTROM ENTERPRISES

No. 90AP-97.

63 Ohio App.3d 681 (1990)

P.M.D. CORPORATION, INC., Appellee, v. HYLAND-HELSTROM ENTERPRISES, INC. et al., Appellees; United States of America, Appellant.

Court of Appeals of Ohio, Franklin County.

Decided September 25, 1990.

Attorney(s) appearing for the Case

Arnold S. White, for appellee P.M.D. Corporation, Inc.

D. Michael Crites, United States Attorney, Shirley D. Peterson, Assistant Attorney General, Gary R. Allen, William S. Estabrook and Kenneth W. Rosenberg, for appellant United States of America.

Anthony J. Celebrezze, Jr., Attorney General, Robert A. Sicuro, Chester T. Lyman and Gregory S. Severance, for appellee state of Ohio, Department of Taxation.

Darrell E. Fawley, Jr., for appellee/receiver John A. Connor II.

SMART, Judge.

Defendant-appellant, the United States of America, appeals the decision of the Franklin County Court of Common Pleas approving the distribution of funds of the receivership of Hyland-Helstrom Enterprises, Inc., and Janet L. Helstrom, defendants-appellees.

Appellant asserts the following assignment of error:

"Whether the District Court erred in holding that, as to the proceeds of the sale...

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