KUBICKI v. LIMBACH

No. 90-2501.

62 Ohio St.3d 320 (1991)

KUBICKI, OFFICER OF VENTURA ENTERPRISES, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 31, 1991.


Attorney(s) appearing for the Case

Hunter & Schank Co., L.P.A., and James M. Perlman, for appellant.

Lee I. Fisher, Attorney General, and Duane M. White, for appellee.


Per Curiam.

Appellant contends that it is necessary for a corporate officer to exercise actual financial control in order to be held liable under R.C. 5739.33. We disagree.

During the assessment period, R.C. 5739.33 stated that if any corporation required to file sales tax returns and remit sales tax failed to do so "* * * any of its officers, or employees having control or supervision of or charged with the responsibility of filing returns and making...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases