NASCAR Holdings, Inc. v. Testa (Slip Opinion)
Ohio Supreme Court
1Per curiam
*405I. SUMMARY
{¶ 1} Appellant, NASCAR Holdings, Inc. ("NASCAR"), challenges the decision of the Board of Tax Appeals ("BTA") dismissing NASCAR's notice of appeal solely because it was filed by an attorney who was not licensed to practice law in Ohio. For the reasons that follow, we reverse the BTA's decision and remand for further proceedings.
II. FACTS AND PROCEDURAL BACKGROUND
{¶ 2} The Department of Taxation conducted an audit and found that NASCAR had failed to file commercial-activity-tax ("CAT") returns and to pay the CAT for more than five years, from July 1, 2005, to December 31, 2010. The…
Also in this document: Dissent.
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