Kihm v. Lindley

The sole issue presented herein is whether the Board of Tax Appeals erred in its determination that ap-pellees are not personally liable for the unremitted sales tax.

Appellant argues that appellees are liable for the unremit-ted taxes because they “possessed the requisite degree of control or supervision over the employees who filed returns and made payments so as to render them personally liable.” The gist of appellant’s argument appears to be that liability attaches under R. C. 5739.33 simply because a person is a corporate officer or director and, thus, ultimately has the power to…