DAIQUIRI CLUB, INC. v. PECK

No. 33187.

159 Ohio St. 52 (1953)

DAIQUIRI CLUB, INC., D. B. A. PLAYHOUSE RESTAURANT, APPELLEE, v. PECK, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided February 25, 1953.


Attorney(s) appearing for the Case

Mr. Elmer I. Schwartz, for appellee.

Mr. C. William O'Neill, attorney general, and Mr. Paul Tague, Jr., for appellant.


MATTHIAS, J.

The single question presented is whether, where audits to determine sales tax liability of a vendor are made without the vendor's records being made available, and assessments are determined on the basis of a markup on purchases and estimates furnished by the vendor, the Tax Commissioner, even though such assessments are satisfied, may, within the four-year period prescribed by Section 5546-9d, General...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases