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STATE v. SMITH

Court of Appeals No. WM-08-016, Trial Court No. CRB0800189., CRB0800191, CRB0800196, CRB0800192

2009 Ohio 2292

State of Ohio, Appellee, v. Larry D. Smith, Larry G. Manley, Kent R. Smith, and Sandra L. Nunn, Appellants.

Court of Appeals of Ohio, Sixth District, Williams County.

Decided: May 15, 2009.

Attorney(s) appearing for the Case

Rhonda L. Fisher, Bryan Municipal Prosecuting Attorney, for appellee.

Timothy C. Holtsberry, for appellants.

DECISION AND JUDGMENT

SINGER, J.

{¶ 1} Appellants, Larry D. Smith, Larry G. Manley, Kent R. Smith, and Sandra L. Nunn, appeal from decisions of the Bryan Municipal Court finding them each guilty of failing to pay city income tax. Finding no reversible error, we affirm the judgments of the trial court.

{¶ 2} The facts giving rise to this appeal are as follows. In 2005, the Ingersoll-Rand Corporation...

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