Bloch v. Glander

Was the decision of the Board of Tax. Appeals, affirming the order made by the Tax Commissioner, unreasonable or unlawful? That is the question presented.

The record discloses that in an audit made by an employee of the sales tax division of the Department of Taxation he found the vendor’s liability for unpaid sales taxes to be $8,023.77 plus a penalty of $1,203.57, a total increase of $9,227.34. In the computation of the sales tax, the books and records of the vendor were expressly disregarded. Those records disclose the total sales during the period of the audit were $338,318.17. The auditor…