PETRARCA v. PECK

No. 33253.

159 Ohio St. 377 (1953)

PETRARCA, D. B. A. CASA NOVA RESTAURANT, APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 6, 1953.


Attorney(s) appearing for the Case

Mr. Alvin M. Spero and Mr. Joseph Nahra, for appellant.

Mr. C. William O'Neill, attorney general, Mr. Everett H. Kreuger, Jr., and Mr. Paul Tague, Jr., for appellee.


Per Curiam.

Two questions are presented. One is whether the Tax Commissioner, in 1951, was precluded from redetermining the sales tax liability for the entire audit period from July 1, 1945, to June 30, 1949, by the provision of Section 5546-9d, General Code, prescribing a four-year limitation for making sales tax assessments, excepting "(1) when the Tax Commissioner has substantial evidence of amounts of taxes collected by a vendor from consumers on...

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