Servomation Corp. v. Kosydar

Appellant concedes that under this court’s decision in McDonald’s v. Kosydar (1975), 43 Ohio St. 2d 5, 330 N. E. 2d 699, the commissioner was authorized to conduct test cheeks pursuant to R. C. 5739.101 It contends, however, that the methods used to compute the assessment were invalid. '

The relevant statutory language within R. C. 5739.10 *70and-5739.13 authorizes-assessments upon the- basis -of test checks--of the “vendor’s business for a representative period.” -.- '

In 'McDonald’s, suprar the-commissioner attempted to use an average of figures derived from a test check of four outlets to…