KARR v. McCLAIN

No. 2021-0457.

187 N.E.3d 540 (2022)

166 Ohio St.3d 513

2022-Ohio-449

KARR, Appellee, v. McCLAIN, Tax Commr., Appellant.

Supreme Court of Ohio.

Decided February 17, 2022.


Attorney(s) appearing for the Case

Dave Yost , Attorney General, and Kimberly G. Allison , Assistant Attorney General, for appellant.


{¶ 1} In this appeal, appellant, Jeffrey McClain, Tax Commissioner of Ohio, seeks reinstatement of a tax penalty that the Board of Tax Appeals ("BTA") abated. Because the BTA's ruling is clearly erroneous, we reverse.

{¶ 2} This appeal involves a use-tax assessment against appellee, Wesley T. Karr...

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