OHIO DEPT. OF TAXATION v. BIG 98 CO., LLC

No. C-000322.

141 Ohio App.3d 678 (2001)

OHIO DEPARTMENT OF TAXATION, Appellant, v. B/G 98 CO., LLC, Appellee.

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

Decided March 2, 2001.


Attorney(s) appearing for the Case

William P. Coley II, for appellant.

Gregory R. Wilson Co., L.P.A., and Gregory R. Wilson, for appellee.


GORMAN, Presiding Judge.

The issue in this appeal is whether the defendant-appellee, B/G 98 Co., LLC, a successful bidder for the purchase of a debtor company's assets in bankruptcy court, is liable to the plaintiff-appellant, the Ohio Department of Taxation, for the unpaid state sales tax of the debtor company. Under R.C. 5739.14 and 5747.07(H), the tax liability of a successor company is triggered when the successor company "fails to withhold" from the purchase...

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