Lawrence v. Lindley

Appellant, in its sole proposition of law, asserts that “[t]he liability of a responsible corporate officer or employee, assessed pursuant to R. C. 5739.33 for the unpaid sales tax obligation of a corporation for sales tax collected but not remitted to the state, is not affected by the corporation’s proceedings in bankruptcy.”1

We find merit in this contention.

For the determination of this cause, the Bankruptcy Act, as it existed at the time of the proceedings herein, is relevant.

Section 35, Title 11, U. S. Code (Section 17 of the Bankruptcy Act), states, in pertinent part, as follows:

“a. A…