DeLassus v. Tracy

DeLassus challenges the assessment and the decision of the BTA by asserting that (1) he was not the responsible officer of Sundorph, (2) he had no discretion with regard to the payment of obligations of .Sundorph, including sales tax, and (3) he was not responsible because the BTA had determined in an earlier personal liability action involving Donald Evans, successor president of Sundorph, that Robert Bennett was the responsible officer under R.C. 5739.33. We reject appellant’s contentions.

As we said in Spithogianis v. Limbach (1990), 53 Ohio St.3d 55, 57, 559 N.E.2d 449, 451:

“The General…