Mancino v. Tracy

Citations

• 1997 Ohio 6
• 79 Ohio St. 3d 151

Syllabus

Taxation—IRS adjustment of taxpayer's 1986 and 1987 federal adjusted gross income—Amended Ohio returns reflecting increase not filed—R.C. 5747.13 barring Tax Commissioner from collecting deficiency amounts more than four years after taxpayer's filing of return not applicable, when.