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DIVERSIFIED INGREDIENTS, INC. v. TESTA

No. 16-2791.

846 F.3d 994 (2017)

DIVERSIFIED INGREDIENTS, INC., Plaintiff-Appellant v. Joseph W. TESTA, Ohio State Tax Commissioner, Defendant-Appellee.

United States Court of Appeals, Eighth Circuit.

Filed: January 23, 2017.

Attorney(s) appearing for the Case

Counsel who represented the appellant was Daniel Doyle , of Saint Louis, MO., Kevin Fritz , of Saint Louis, MO., Sonette T. Magnus of Saint Louis, MO.

Counsel who represented the appellee was Daniel Warner Fausey , AAG, of Columbus, OH.

Before LOKEN, BEAM, and BENTON, Circuit Judges.

In a preliminary proposed audit, the Ohio Department of Taxation assessed Diversified Ingredients, Inc. ("Diversified"), a Missouri corporation, as owing $561,448.00 in unpaid tax, penalties, and interest under Ohio's Commercial Activity Tax ("CAT"). Diversified commenced this action in the Eastern District of Missouri against...

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