Case ID: ohio-lr_31/html/0188-01.html
Source: Caselaw Access Project
Author: {"author": "Wasserman, J.", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

2 OhioSt. (2d) 113.
    S. S. Kresge Co., Appellant v. Bowers, Tax Commr., Appellee.
    Supreme Court of Ohio.
    (No. 38731
    Decided April 28, 1965.)
    
      Dargusch l? Dargusch, of Columbus, Carlton S. Dargusch, Jr., and Roger F. Day, both of counsel, for appellant.
    
      William B. Saxbe, attorney general, Edgar L. Lindley and John Ziegler, both of attorney general’s office, all of Columbus, for appellee.
   Wasserman, J.

The appellant bases its claim for a refund on the theory that since it was held in S. S. Kresge Co. v. Bowers, Tax Commr., 170 OhioSt. 405, 11 O.O. (2d) 157, that appellant’s stamp cancellation method was an invalid method of determining sales tax liability, the 1956 test checks taken by the Tax Commissioner should be applied to the later period of July 1, 1957, to December 31, 1959, to determine its sales tax liability, which results in a refund due appellant in the amount stated above. All the appellant’s assignments of error refer in .the main to the above proposition and will be dealt with accordingly.