COLUMBUS SOUTHERN LUMBER CO. v. PECK

No. 33381.

159 Ohio St. 564 (1953)

COLUMBUS SOUTHERN LUMBER CO., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided June 3, 1953.


Attorney(s) appearing for the Case

Messrs. Chamblin & Price, for appellant.

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


WEYGANDT, C. J.

The question in this case is not whether there was an overpayment of sales tax. Rather, the problem is whether the appellant may recover the $5,463.39 that was overpaid.

The controlling facts are simple and not in dispute.

The Columbus Southern Development Company was engaged in the construction of a large housing project in the city of Columbus. The company entered into a written contract to purchase all needed lumber and certain other...

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