Spartan Chem. Co. v. Tracy

[This opinion has been published in Ohio Official Reports at 72 Ohio St.3d 200.] SPARTAN CHEMICAL COMPANY, INC., APPELLANT, v. TRACY, TAX COMMR., APPELLEE. [Cite as Spartan Chem. Co. v. Tracy,

1995-Ohio-237.] Taxation—Sales and use taxes—Assessment not time-barred if taxpayer fails to file a return as required by R.C. 5741.12. (No. 94-1119—Submitted February 16, 1995—Decided May 17, 1995.) APPEAL from the Board of Tax Appeals, No. 91-Z-1578. __________________ {¶ 1} Appellant, Spartan Chemical Company, Inc., purchased a 1973 fifty- three-foot Hatteras motor yacht, named the Hidilution, on…