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BURRIS v. TRACY

No. 95-1177.

75 Ohio St.3d 600 (1996)

BURRIS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 19, 1996.

Attorney(s) appearing for the Case

Ricketts & Onda Co., L.P.A., and Robert J. Onda; Hamilton, Kramer, Myers & Cheek and Kevin R. Nose, for appellant.

Betty D. Montgomery, Attorney General, and Thelma T. Price, Assistant Attorney General, for appellee.

Per Curiam.

Burris admits liability for the unpaid taxes, but challenges the late filing charges, penalties, and interest. We affirm the decision of the BTA under Soltesiz v. Tracy (1996), 75 Ohio St.3d 477, 663 N.E.2d 1273.

Decision affirmed.

MOYER, C.J., DOUGLAS, RESNICK, F.E. SWEENEY, COOK and STRATTON, JJ., concur.

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