Leiphart Lincoln-Mercury, Inc. v. Bowers

OPINION

By SMITH, J.

This is an appeal from a decision of the Board of Tax Appeals affirming an order of the Tax Commissioner, appellee herein, in a sales tax assessment, under the provisions of §5717.04 R. C. The facts before us in the record are undisputed.

On February 5, 1957, appellee made an assessment against appellant in the total amount of $5,738.50, which consisted of a sales tax assessment of $4,990 plus a 15 per cent penalty of $748.50, for an audit period from January 1, 1956, to June 30, 1956. Statutory notice of the assessment was received by the appellant on February 6, 1957.…