JEWEL COMPANIES v. PORTERFIELD

No. 69-796.

23 Ohio St. 2d 121 (1970)

JEWEL COMPANIES, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided September 24, 1970.


Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Morris, Arnold & Glander, Mr. C. Emory Glander, and Mr. Charles F. Glander, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. C. Luther Heckman, for appellee.


Per Curiam.

It should be noted at the outset that in each tax year involved in the audit period, the appellant used a system of estimating its sales tax liability for the year, rather than using invoices to report actual sales. The estimate of sales was based upon the amount of cash collections made by appellant during the tax year. Appellant's collections account does not distinguish between cash received from...

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