FREIGHT v. PORTERFIELD

No. 71-336.

29 Ohio St. 2d 69 (1972)

OHIO FAST FREIGHT, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 2, 1972.


Attorney(s) appearing for the Case

Messrs. Beery & Pemberton and Mr. Paul F. Beery, for appellant.

Mr. William J. Brown, attorney general, and Mr, Peter A. Stratigos, for appellee,


Per Curiam.

The sole question presented is whether a highway use tax payer, who fails to maintain complete and accurate records of the total Ohio mileage travelled by each of his vehicles whose use is made subject to the tax, is entitled to have proof of some specific mileage on some vehicles during some part of the audit period projected, so as to support a claim of actual mileage on all vehicles during the entire...

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