Burris v. Tracy

[This opinion has been published in Ohio Official Reports at 75 Ohio St.3d 600.] BURRIS, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Burris v. Tracy,

1996-Ohio-444.] Taxation—Sales tax—Personal liability for sales tax, late filing charges, penalties, and interest owed by corporation imposed upon employee responsible for filing returns and making payments—R.C. 5739.33, applied. (No. 95-1177—Submitted April 30, 1996—Decided June 19, 1996.) APPEAL from the Board of Tax Appeals, No. 94-K-227. __________________ {¶ 1} The Tax Commissioner, appellee, assessed Edward L. Burris, appellant,…