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OHIO DEPT. OF TAXATION v. TOLEDO SPORTS ENTERPRISES, INC.

No. 90-3583.

62 Ohio Misc.2d 172 (1991)

STATE OF OHIO, DEPARTMENT OF TAXATION v. TOLEDO SPORTS ENTERPRISES, INC. et al.

Court of Common Pleas of Ohio, Lucas County.

Decided February 25, 1991.

Attorney(s) appearing for the Case

Lee I. Fisher, Attorney General, and David A. Reams, Special Counsel, for the state.

McKenny, Ernsberger & Grude Co., L.P.A., and David G. Grude, for defendants.

JUDITH ANN LANZINGER, Judge.

The state of Ohio has sued defendants, Toledo Sports Enterprises, Inc. and its sole shareholder, Thomas Stults, to recover delinquent taxes owed by Terrance Forgette, the former owner of property which they purchased at a sheriff's sale. Defendants filed a Civ.R. 12(B)(6) motion to dismiss contending that the plaintiff is barred from claiming any interest in the property in question by an order of Judge Richard W. Knepper dated April 12...

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