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OHIO DEPT. OF TAXATION v. PETERS

No. CA2010-10-014.

2011 Ohio 4040

State of Ohio, Department of Taxation, Plaintiff-Appellee, v. Jimmy Lee Peters, et al., Defendants-Appellants.

Court of Appeals of Ohio, Twelfth District, Preble County.

August 15, 2011.

Attorney(s) appearing for the Case

Dennis A. Lieberman , Special Counsel, Charles F. Geidner , Brent E. Rambo , 15 West Fourth Street, Suite 250, Dayton, Ohio 45402, for plaintiff-appellee.

H. Steven Hobbs , 119 North Commerce Street, P.O. Box 489, Lewisburg, Ohio 45338, for defendants-appellants.

OPINION

RINGLAND, J.

{¶1} Defendant-appellant, Jimmy Lee Peters, appeals from the decision of the Preble County Court of Common Pleas granting summary judgment to plaintiff-appellee, State of Ohio, Department of Taxation, finding him personally liable on a judgment for unpaid withholding tax of Skiles Truck Body Shop, Inc. (Skiles Truck). For the reasons outlined below, we affirm.

{¶2} According to submitted interrogatories...

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