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PATO FOODS, INC. v. LINDLEY

No. 44195.

7 Ohio App. 3d 22 (1982)

PATO FOODS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Court of Appeals of Ohio, Cuyahoga County.

Decided June 14, 1982.

Attorney(s) appearing for the Case

Mr. Joseph H. Weiss, Jr., and Mr. Richard J. Makowski, for appellant.

Mr. William J. Brown, attorney general, for appellee.

MARKUS, J.

Vendor appeals from a decision of the Board of Tax Appeals, arguing that the Tax Commissioner should not calculate vendor's sales tax liability with percentage data obtained in a test check of a different business.1 Because vendor's own records are not available, we affirm the board's decision allowing that procedure for comparable vendors.

Vendor operated a restaurant...

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