City of Cincinnati v. Thomas Soft Ice Cream, Inc.

This cause came on to be heard upon the appeal; the transcript of the docket, journal entries and original papers from the Hamilton County Municipal Court; a solitary assignment of error; and the briefs and •oral arguments of counsel.

On June 18, 1975, the city of Cincinnati filed a com-iplaint against Thomas Soft Ice Cream, Inc., alleging that ion February 28, 1972, the defendant company unlawfully failed to file a Cincinnati Income Tax Return for 1970. (The defendant company filed a motion to dismiss the complaint for the reason that the prosecution was barred 'by R. C. 2901.13, in that the…