Captain Frank's, Inc. v. Limbach

Krupansky, Chief Justice.

Appellant Captain Frank’s, Inc. (“Captain Frank’s”) challenges the decision and order of the Ohio Board of Tax Appeals (the “board”) regarding a sales tax assessment made by Joanne Limbach, Tax Commissioner of Ohio, for the period from January 1, 1985 through February 28, 1987.

Appellant owned and operated a restaurant and bar at the foot of the East Ninth Street Pier in Cleveland, Ohio, under a vendor’s license and liquor permit issued in the name of Captain Frank’s since 1955.

Beginning in December 1984, Captain Frank’s and Rudolph Hubka, Jr. as the East Ninth Street…