Sharwell Tobacco Co. v. Bowers
Decision Date | 19 December 1962 |
Docket Number | No. 37440,37440 |
Parties | , 21 O.O.2d 363 SHARWELL TOBACCO CO., Appellant, v. BOWERS, Tax Com'r, Appellee. |
Court | Ohio Supreme Court |
Page 105
174 Ohio St. 105
186 N.E.2d 845, 21 O.O.2d 363
SHARWELL TOBACCO CO., Appellant, v. BOWERS, Tax Com'r, Appellee.
No. 37440.
Supreme Court of Ohio.
Dec. 19, 1962.
An appeal from the Board of Tax Appeals brings the cause to this court for review.
Topper & Alloway, James F. DeLeone and John M. Tobin, Columbus, for appellant.
Mark McElroy, Atty. Gen., Joseph L. White, Bexley, and John J. Lokos, Columbus, for appellee.
PER CURIAM.
This court is of the opinion that the decision of the Board of Tax Appeals is neither unlawful nor unreasonable, and it is hereby affirmed.
Decision affirmed.
WEYGANDT, C. J., and ZIMMERMAN, MATTHIAS, KERNS, O'NEILL and GRIFFITH, JJ., concur.
TAFT, J., concurs in the judgment.
KERNS, J., of the Second Appellate District, sitting by designation in the place and stead of HERBERT, J.
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H. C. Albring Co. v. Kosydar
- United States
- Ohio Supreme Court
- 8 Junio 1976
...Commissioner in conducting his audit, i. e., the cigarette manufacturers' reports. This court, in Sharwell Tobacco Co: v. Bowers (1962), 174 Ohio St. 105, 186 N.E.2d 845, affirmed the position of the Board of Tax Appeals that where a wholesale dealer has failed to comply with the mandate of......