CHERRY STREET CORP. v. PORTERFIELD

No. 70-356.

27 Ohio St. 2d 260 (1971)

CHERRY STREET CORP. ET AL., APPELLEES, v. PORTERFIELD, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided July 21, 1971.


Attorney(s) appearing for the Case

Messrs. Topper & Alloway and Mr. R. Brooke Alloway, for appellees.

Mr. William J. Brown, attorney general, and Mr. Thomas v. Martin, for appellants.


O'NEILL, C. J.

The controversy in this appeal centers around the validity of the test checks conducted by the Tax Commissioner.

Appellees argue that the Tax Commissioner's test check was "designed * * * to indicate the maximum tax collectible without vocal protest from the customers," while their test checks were "designed to establish the proportion that taxable retail sales bear to all the retail sales of...

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