COGEN v. GLANDER

No. 32510.

156 Ohio St. 263 (1951)

COGEN, D. B. A. HART JEWELRY CO., APPELLANT, v. GLANDER, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 21, 1951.


Attorney(s) appearing for the Case

Mr. Jno. D. Andrews, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Thomas R. Lloyd and Mr. Paul Tague, Jr., for appellee.


MATTHIAS, J.

Was the decision of the Board of Tax Appeals, that the total of all receipts for watch and jewelry repairs made during the period involved determined the amount of the sales tax, unreasonable or unlawful?

The evidence is uncontradicted that four-fifths of the watches serviced required no replacement of parts and that practically all the receipts involved the servicing of watches. The appellant testified that watches

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