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CRUZ v. TESTA

No. 2014-0513.

144 Ohio St.3d 221 (2015)

2015-Ohio-3292

CRUZ, APPELLANT, v. TESTA, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided August 19, 2015.

Attorney(s) appearing for the Case

John Wood , for appellant.

Michael DeWine , Attorney General, and David D. Ebersole and Barton A. Hubbard , Assistant Attorneys General, for appellee.

{¶ 1} In this appeal, appellant, Susan C. Cruz, contests 27 assessments of delinquent sales tax that, when added to preassessment interest, penalties, and additional charges, amounted to over $599,000. Cruz's liability derives from previous assessments issued against Cruz-Samsa Corporation, a pet-store business of which Cruz...

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