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ERB LUMBER CO. v. L&J HARDWOOD FLOORING, INC.

No. C-950501.

118 Ohio App.3d 421 (1997)

ERB LUMBER COMPANY, f.d.b.a. Material Distributors, Appellee, v. L&J HARDWOOD FLOORING, INC., Appellant.

Court of Appeals of Ohio, First District, Hamilton County.

Decided February 26, 1997.

Attorney(s) appearing for the Case

Klein Law Office and Stephen E. Klein, for appellee.

Montgomery, Rennie Boehm, Kurtz & Lowry and John P. Lowry, for appellant.

Per Curiam.

Defendant-appellant L&J Hardwood Flooring, Inc.1 ("L&J") is a partnership which installs custom hardwood floors. From 1989 through 1992, L&J purchased the lumber for a substantial number of its jobs from plaintiff-appellee ERB Lumber Company ("ERB"). During that time, ERB failed to charge and L&J failed to pay sales tax on the lumber purchases. ERB was audited by the Ohio Department of Taxation and assessed...

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