Nusseibeh v. Zaino

{¶ 1} This case concerns a derivative sales tax assessment made against appellant, Raed Nusseibeh (“Nusseibeh”), as the president, sole officer, and sole shareholder of Nusseibeh, Inc.

{¶ 2} Nusseibeh formed Nusseibeh, Inc. in 1993 to purchase a grocery business known as Woodhill Shoprite. While Nusseibeh, Inc. operated the business, it obtained a vendor’s license, had the liquor permit transferred to it, and became a licensed agent for Ohio lottery sales.

{¶ 3} In October 1995, Nusseibeh, Inc. entered into an agreement to sell the Woodhill Shoprite business to 664 Market Company, Inc. One of…