Caplan v. State Tax Commissioner

The majority opinion reaffirms the syllabus in Case No. 616, I. S. Davis, d/b/a Fairmont Linen & Supply Company, v. State Tax Commissioner. The syllabus in that case reads as follows:

“When the State Supreme Court rendered a decision exempting the furnishing of linens, towels and similar articles from the provision of the business and occupation tax, there is a moral obligation imposed upon the state to refund the amount not barred by the state court of claims statute of limitations.”

I fail to perceive how, when a claimant neglects and fails to file application with the state tax commissioner…