Smith, Officer of Bob, Inc. v. Limbach

The BTA decided, essentially on the basis that Smith was the president and sole officer of Bob, Inc., that he was a responsible officer under the statute and liable for payment of the unpaid sales taxes. We hold that the decision of the BTA was unreasonable and reverse it.

Being an officer of a corporation does not, in and of itself, impose liability on an individual. Weiss v. Porterfield (1971), 27 Ohio St.2d 117, 56 O.O.2d 65, 271 N.E.2d 792; Kihm v. Lindley (1982), 70 Ohio St.2d 76, 24 O.O.3d 149, 434 N.E.2d 1354.

The BTA placed heavy reliance upon Spithogianis v. Limbach (1990), 53 Ohio…