Midwest Transfer Co. v. Porterfield

Section 5728.10, Revised Code, provides, among other things:

“In the event any person required to file a highway use tax return * * * files an incorrect return * * * for the period covered by the réturn, the Tax Commissioner may make an assessment against such person, based upon any information in his possession, for the period for which such tax was due.” (Emphasis supplied.)

Because of the improper system of reporting used by the appellees, the Tax Commissioner became convinced that appellees had substantially underreported the mileage traveled over Ohio highways by their motor vehicles which…