Dixon v. Bowers

This is an appeal from a decision of the Board of Tax Appeals affirming a sales tax assessment as made by the Tax Commissioner of Ohio.

Appellant operates a bar and food service business. She has a D-2 permit, and since October 1958 also holds a D-5 permit. The audit periods are from January 1, 1957, to April 2, 1959 (assessment K-6433), and from April 3,1959, through December 31, 1960 (assessment K-6434). During these periods, appellant had gross sales of approximately $260,000 and paid only $26.50 in taxes. She filed only four of the eight returns required and has no adequate records of the…