TRANSPORT MOTOR EXPRESS, INC. v. PORTERFIELD

No. 68-129.

16 Ohio St. 2d 81 (1968)

TRANSPORT MOTOR EXPRESS, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 18, 1968.


Attorney(s) appearing for the Case

Messrs. Power, Griffith, Jones & Bell, Mr. Gerald A. Donahue and Mr. William R. White, for appellant.

Mr. William B. Saxbe, attorney general, and Mr. Edgar L. Lindley, for appellee.


Per Curiam.

To aid the Tax Commissioner in the performance of his assessment function, each taxpayer is required to maintain "complete and accurate" records of the movements of his vehicles over public highways in Ohio. Section 5728.07, Revised Code. Although the audit period was from April 1, 1962, to June 30, 1965, only the months from January 1, 1964, through June 30, 1965 (with the exception of April 1964...

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