KESSLER v. LIMBACH

No. 91-240.

62 Ohio St.3d 512 (1992)

KESSLER, OFFICER OF M.U.G. ENTERPRISES, INC., APPELLANT, v. LIMBACH, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 12, 1992.


Attorney(s) appearing for the Case

Darrell E. Fawley, Jr., for appellant.

Lee I. Fisher, Attorney General, and Janyce C. Katz, for appellee.


Per Curiam.

In Lucas v. Limbach (1988), 35 Ohio St.3d 71, 518 N.E.2d 944, we held that a responsible corporate officer was not derivatively liable under R.C. 5739.33, even though trust fund taxes are not dischargeable in bankruptcy, because "* * * the state, under the terms of the plan of arrangement, waived the payment of the remaining indebtedness in exchange for the promise by the debtor to pay $3,000 per...

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