S. S. Kresge Co. v. Bowers

Ohio Supreme Court

S. S. Kresge Co. v. Bowers

31 Ohio Law Rep. 188, 2 Ohio St. 2d 113

CourtOhio Supreme Court

DecidedApril 28, 1965

DocketNo. 38731

StatusPublished

This text of 31 Ohio Law Rep. 188 (S. S. Kresge Co. v. Bowers) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

S. S. Kresge Co. v. Bowers, 31 Ohio Law Rep. 188, 2 Ohio St. 2d 113 (Ohio 1965).

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Opinion

Wasserman, J.

The appellant bases its claim for a refund on the theory that since it was held in S. S. Kresge Co. v. Bowers, Tax Commr., 170 OhioSt. 405, 11 O.O. (2d) 157, that appellant’s stamp cancellation method was an invalid method of determining sales tax liability, the 1956 test checks taken by the Tax Commissioner should be applied to the later period of July 1, 1957, to December 31, 1959, to determine its sales tax liability, which results in a refund due appellant in the amount stated above. All the appellant’s assignments of error refer in .the main to the above proposition and will be dealt with accordingly.

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Wasserman, J.

The appellant bases its claim for a refund on the theory that since it was held in S. S. Kresge Co. v. Bowers, Tax Commr., 170 OhioSt. 405, 11 O.O. (2d) 157, that appellant’s stamp cancellation method was an invalid method of determining sales tax liability, the 1956 test checks taken by the Tax Commissioner should be applied to the later period of July 1, 1957, to December 31, 1959, to determine its sales tax liability, which results in a refund due appellant in the amount stated above. All the appellant’s assignments of error refer in .the main to the above proposition and will be dealt with accordingly.

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Bluebook (online)

31 Ohio Law Rep. 188, 2 Ohio St. 2d 113, Counsel Stack Legal Research, https://law.counselstack.com/opinion/s-s-kresge-co-v-bowers-ohio-1965.