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SPRING HILL NURSERIES, INC. v. LIMBACH

No. 90-CA-40.

75 Ohio App.3d 460 (1991)

SPRING HILL NURSERIES, INC., Appellant, v. LIMBACH, Tax Commr., Appellee.

Court of Appeals of Ohio, Miami County.

Decided August 7, 1991.

Attorney(s) appearing for the Case

Thompson, Hine & Flory and Peter J. Donahue, for appellant.

Lee I. Fisher, Attorney General, and M. Linda Weigand, Assistant Attorney General, for appellee.

BROGAN, Judge.

This is an appeal by Spring Hill Nurseries, Inc. from a decision of the Board of Tax Appeals affirming an order of the Tax Commissioner of Ohio that Spring Hill owed additional sales and use taxes and penalties for the years 1979, 1980 and 1981 in the amount of $170,945.28.

The appellant asserts the following four assignments of error:

"The Ohio Board of Tax Appeals (`the board') erred...

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