Phoenix Amusement Co. v. Glander

This appeal is brought under authority of Section 5611-2, General Code, from a decision of '.the Board of Tax Appeals denying the application of The Phoenix Amusement Company, appellant herein, for a refund of sales taxes in the sum of $77.47, erroneously paid during the period from January 1, 1942, to December 31, 1944.

Between those dates the .applicant owned vending machines located in Mt. Vernon, Ohio, from which it made five-cent sales of candy bars. At various times it paid sales taxes measured by such five-cent sales.

On February 21, 1945, this court decided the case of Winslow-Spacarb,…