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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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