Mancino v. Tracy

[This opinion has been published in Ohio Official Reports at 79 Ohio St.3d 151.] MANCINO ET AL., APPELLANTS, V. TRACY, TAX COMMR., APPELLEE. [Cite as Mancino v. Tracy,

1997-Ohio-6.) Taxation—IRS adjustment of taxpayer’s 1986 and 1987 federal adjusted gross income—Amended Ohio returns reflecting increase not filed—R.C. 5747.13 barring Tax Commissioner from collecting deficiency amounts more than four years after taxpayer’s filing of return not applicable, when. (Nos. 96-2165 and 96-2176--Submitted April 22, 1997--Decided June 25, 1997.) Appeals from the Board of Tax Appeals, Nos. 95-A-890 and…