Nimon v. Zaino, Unpublished Decision (2-27-2002)

This cause was heard upon the record in the trial court. Each error assigned has been reviewed and the following disposition is made: Appellant, Kenneth Nimon ("Nimon"), appeals the decision of the Ohio Board of Tax Appeals ("BTA") affirming two final determinations of the Tax Commissioner. We affirm.

I

Two personal assessments were filed against Nimon pursuant to R.C.5739.33 as a responsible corporate officer for the delinquent sales tax of the Nimon Company1 for the periods of October 1978 through September 1982 and November 1982 through December 1982. On July 26, 2000, the Commissioner…