National Cash Register Co. v. Evatt

The first claim of error is stated by appellant as follows:

"1. The Board of Tax Appeals erred in holding that certain amounts owing to appellant by its customers (designated by said board as 'accounts receivable'), and arising from sales made by agencies or branch offices of appellant located outside of the state of Ohio, had a situs in Ohio for purposes of taxation."

The Board of Tax Appeals found that the value of the accounts receivable owned and used by appellant in Ohio for the respective years was: 1936 — $7,883,886.19; 1937 — $9,484,197.02; 1938 — $10,047,058.85; and 1939 —…