Skuratowicz v. Tracy

[This opinion has been published in Ohio Official Reports at 80 Ohio St.3d 52.] SKURATOWICZ, OFFICER OF MONEX CORPORATION, APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Skuratowicz v. Tracy,

1997-Ohio-358.] Taxation—Sales tax—President and majority shareholder of corporation personally liable for sales tax assessments, when—R.C. 5739.33, applied. (No. 96-2751—Submitted July 22, 1997—Decided October 8, 1997.) APPEAL from the Board of Tax Appeals, No. 94-T-1510. __________________ {¶ 1} John S. Skuratowicz, appellant, was the president and majority shareholder of Monex Corporation. Monex…