MANCINO v. TRACY

Nos. 96-2165 and 96-2176.

79 Ohio St.3d 151 (1997)

MANCINO ET AL., APPELLANTS, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 25, 1997.


Attorney(s) appearing for the Case

Paul Mancino, Jr., for appellants.

Betty D. Montgomery, Attorney General, and Richard C. Farrin, Assistant Attorney General, for appellee.


Per Curiam.

The Mancinos argue that R.C. 5747.13 bars the commissioner from collecting the deficiency amounts because he sought the amounts more than four years after the Mancinos had timely filed their returns. The commissioner replies that R.C. 5747.13 plays no role in these cases because this statute bars assessments. He, instead, claims he did not assess the Mancinos; he requested that they pay what would be due in amended returns based on the federal adjustments...

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