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PAINTER v. TESTA

No. 16 CAH 03 0016.

81 N.E.3d 860 (2017)

2017-Ohio-267

Matthew L. PAINTER, Plaintiff-Appellant v. Joseph W. TESTA, Tax Commissioner of Ohio, Defendant-Appellee.

Court of Appeals of Ohio, Fifth District, Delaware County.

January 20, 2017.

Attorney(s) appearing for the Case

John L. Tanoury , Ball & Tanoury, Columbus, OH, for Plaintiff-Appellant.

Michael DeWine , Attorney General of Ohio By: Raina M. Nahra , Daniel G. Kim , Assistant Attorneys General, Columbus, OH, for Defendant-Appellee.

SHEILA G. FARMER, P.J., W. SCOTT GWIN, J., and CRAIG R. BALDWIN, J.

OPINION

{¶ 1} Plaintiff-appellant Matthew L. Painter appeals from the February 26, 2016 Decision and Order of the Ohio Board of Tax Appeals holding that plaintiff-appellant was a responsible party for the unpaid sales tax of Central City Beverage, Inc. for the period from January 1, 2009 through December...

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