McGlothin v. Limbach

R.C. 5739.33 imposes personal liability on corporate officers who have control or supervision of, or are charged with the responsibility of, filing returns and making payments of sales tax due the state of Ohio.

The BTA found that appellee was not a responsible corporate officer and was not subject to the statute. Based upon the facts before the BTA, that conclusion is unreasonable and the decision of the BTA is reversed.

This court will not overrule findings of fact of the BTA that are based upon sufficient probative evidence. Hawthorn Mellody, Inc. v. Lindley (1981), 65 Ohio St. 2d 47, 19…