Alford v. Butler

The appellant filed this suit to recover a deficiency sales tax assessment made against him by the Commissioner in a sum in excess of $18,000.00, including interest and penalty, which was paid under protest. The Chancellor found against the appellant, and this appeal resulted.

The case presents a comparatively new question, insofar as we know, as to whether or not, when a taxpayer files sales tax returns which do no comply with the rules and regulations of the Department, in that they do not reflect the true gross sales and deductions claimed therefrom, is the Commissioner authorized to…