PARRISH v. GLANDER

No. 32834.

157 Ohio St. 274 (1952)

PARRISH, D. B. A. ROSE ROOM, APPELLANT, v. GLANDER, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 26, 1952.


Attorney(s) appearing for the Case

Mr. M. Alfred Roemisch, for appellant.

Mr. C. William O'Neill, attorney general, Mr. William E. Herron and Mr. Thomas R. Lloyd, for appellee.


HART, J.

The question involved is whether, under the circumstances of this case, Parrish is liable for the sales tax on sales of both liquor and food at such place of business.

Parrish claims that, as the operator of the place of business engaged in the sale of liquor, he was not the vendor of the food sold and is not liable for the tax on such latter sales. The oral business arrangement between Parrish and the parties whom he secured to operated the dining...

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