LEACH, J.
The basic question involved in this case is whether the prior filing of an application for refund of taxes, claimed to have been illegally or erroneously paid, constitutes proof that the taxpayer has "ascertained that the * * * payment was illegal or erroneous" at the time of such prior application, within the meaning of R. C. 5739.07, so as to preclude a subsequent application for refund made more than 90 days thereafter.
R. C. 5739.07 reads, in...
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