H. C. Albring Co. v. Kosydar

Appellant contends that the board erroneously refused to allow evidence to refute the alleged hearsay information used by the Tax Commissioner in conducting his audit, i, e., the cigarette manufacturers’ reports.

This court, in Sharwell Tobacco Co. v. Bowers (1962), 174 Ohio St. 105, affirmed the position of the Board of Tax *345Appeals that where a wholesale dealer has failed to comply with the mandate of R: C; 5743.071, that he “maintain ■complete and accurate records,” the fax Commissioner, pursuant to R. C. 5743.081, may “make an assessment * * * upon any information in his possession.”

This…