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DeLASSUS v. TRACY

No. 93-759.

70 Ohio St.3d 218 (1994)

DELASSUS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 14, 1994.

Attorney(s) appearing for the Case

Kenneth P. Frankel, for appellant.

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

Per Curiam.

DeLassus challenges the assessment and the decision of the BTA by asserting that (1) he was not the responsible officer of Sundorph, (2) he had no discretion with regard to the payment of obligations of Sundorph, including sales tax, and (3) he was not responsible because the BTA had determined in an earlier personal liability action involving Donald Evans, successor president of Sundorph, that Robert Bennett was the responsible officer under R...

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