Karr v. McClain (Slip Opinion)

Citations

• 187 N.E.3d 540
• 166 Ohio St. 3d 513
• 2022 Ohio 449

Syllabus

Taxation—Use taxes—Tax penalties—R.C. 5739.13(A)—Tax commissioner has discretion whether to impose a penalty for unpaid taxes—Abatement of a penalty is clearly erroneous when there is no basis for finding that the tax commissioner acted arbitrarily or unconscionably—Board of Tax Appeals' decision abating penalty reversed.