STATE, EX REL. THE CLEVELAND CONCESSION CO. v. PECK

No. 33757.

161 Ohio St. 31 (1954)

THE STATE, EX REL. THE CLEVELAND CONCESSION CO., v. PECK, TAX COMMR.

Supreme Court of Ohio.

Decided February 17, 1954.


Attorney(s) appearing for the Case

Mr. Morton M. Stotter, for relator.

Mr. C. William O'Neill, attorney general, Mr. W. E. Herron and Mr. Ralph N. Mahaffey, for respondent.


STEWART, J.

Respondent maintains that there are four questions involved in the consideration of the present case:

1. Whether mandamus is a proper remedy for a taxpayer who seeks the payment of interest on a refund of sales taxes illegally or erroneously paid.

2. Whether a taxpayer is entitled to the payment of interest on a refund of sales taxes illegally or erroneously paid.

3. Whether a taxpayer may seek the payment of interest on a refund...

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