SMITH, INC. v. BOWERS

No. 36231.

170 Ohio St. 398 (1960)

ALLEN V. SMITH, INC., APPELLEE, v. BOWERS, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided March 16, 1960.


Attorney(s) appearing for the Case

Mr. Nathan J. Goldrich and Mr. Sidney M. Gross, for appellee.

Mr. Mark McElroy, attorney general, and Mr. Robert J. Kosydar, for appellant.


PECK, J.

The question presented by this appeal is a narrow one and is based on an uncomplicated factual situation. Unfortunately, its resolution is not correspondingly simple.

The difficulties which the Tax Commissioner, the Board of Tax Appeals and this court, to say nothing of the taxpayers themselves, have experienced in determining the question with which we are faced arise from the language of the statute itself, which provides in part:

"A person...

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