Transport Motor Express, Inc. v. Porterfield

To aid the Tax Commissioner in the performance of his assessment function, each taxpayer is required to maintain “complete and accurate” records of the movements of his vehicles over public highways in Ohio. Section 5728.07, Revised Code. Although the audit period was from April 1, 1962, to June 30,1965, only the months *82from January 1, 1964, through June 30, 1965 (with the exception of April 1964), had sufficient records to permit examination. The tax assessment was limited to these 17 months.

The taxpayer asserts that, despite its inadequate records, the only permissible mileage figures which…