Oxford v. Shuman

Eberhardt, Judge.

Jack W. Shuman, doing business under a number of trade names, filed suit against Dixon Oxford as State Revenue Commissioner for alleged overpayment of sales and use taxes. Shuman will be referred to as “taxpayer” and Oxford as the “Commissioner”. The procedural details of the case and the allegations of the petition appear more fully in the opinion. In the main bill of exceptions, the Commissioner assigns error on the overruling of his general and special demurrers to taxpayer’s petition as amended. Taxpayer seeks in the cross-bill review of several rulings, viz., (1)…