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CAPTAIN FRANK'S, INC. v. LIMBACH

No. 59300.

76 Ohio App.3d 438 (1991)

CAPTAIN FRANK'S, INC., Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Cuyahoga County.

Decided November 25, 1991.

Attorney(s) appearing for the Case

Valore, Moss & Kalk and Jerald L. Moss, for appellant.

Lee I. Fisher, Attorney General, and M. Linda Weigand, Assistant Attorney General, for appellee.

KRUPANSKY, Chief Justice.

Appellant Captain Frank's, Inc. ("Captain Frank's") challenges the decision and order of the Ohio Board of Tax Appeals (the "board") regarding a sales tax assessment made by Joanne Limbach, Tax Commissioner of Ohio, for the period from January 1, 1985 through February 28, 1987.

Appellant owned and operated a restaurant and bar at the foot of the East Ninth Street Pier in Cleveland, Ohio, under a vendor's license and liquor permit...

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