Legal Opinion

State v. Marysville Steel, Inc.

Ohio Court of Appeals

Decided June 12, 1997No. 14-96-48PublishedCited by 4 opinions

1Opinion of the Court

Evans, Presiding Judge.

This appeal is brought by the state of Ohio from a judgment of the Court of Common Pleas of Union County denying the state attachment and garnishment of personal property owned by Marysville Steel, Inc., appellee.

The facts of this case date back to May 1990, when the Ohio Department of Taxation first notified Marysville Steel of its intention to conduct a sales/use tax audit of its business for the years 1987 through 1989. In June 1990, the state’s tax examiner notified the company that the audit was completed and that a recommendation would be made to the Department of…

2Cases cited3 opinions

  1. Hakim v. KosydarOhio Supreme Court · 1977
  2. Torbet v. KilgoreOhio Supreme Court · 1966
  3. Great American Insurance v. LimbachOhio Supreme Court · 1994

3Cited by4 opinions

  1. Ohio Department of Taxation v. PlickertOhio Court of Appeals · 1998
  2. Ohio Department of Taxation v. LomazOhio Court of Appeals · 2001
  3. Ohio Dept. of Taxation v. Kroeger, 2006-L-175 (6-8-2007)Ohio Court of Appeals · 2007
  4. State v. Senu-OkeOhio Court of Appeals · 2021

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