Springdale Plant Farm, Inc. v. Lindley

The commissioner contends that a vendor who seeks a refund of taxes pursuant to R. C. 5739.07 must be able to establish the nature of the claimed error on overre-porting taxes and must maintain records sufficient to allow the commissioner to determine the amount of the refund due.

It is apparent from an examination of the statutory transcript that the commissioner accepted the taxpayer’s figures as to its total taxable sales for the period in question. The documentary evidence used to corroborate the fact that loans were made and the proceeds deposited in the taxpayer’s account was not…