P.M.D. Corp. v. Hyland-Helstrom Enterprises, Inc.

Smart, Judge.

Defendant-appellant, the United States of America, appeals the decision of the Franklin County Court of Common Pleas approving the distribution of funds of the receivership of Hyland-Helstrom Enterprises, Inc., and Janet L. Helstrom, defendants-appellees.

Appellant asserts the following assignment of error:

“Whether the District Court erred in holding that, as to the proceeds of the sale of a liquor license by the receivership of Hyland-Helstrom Enterprises, Inc. and Janet L. Helstrom, the claim of the State of Ohio for unpaid sales taxes takes priority over the federal tax claim.”

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