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BELGRADE GARDENS v. KOSYDAR

No. 73-816.

38 Ohio St. 2d 135 (1974)

BELGRADE GARDENS, INC., APPELLEE, v. KOSYDAR, TAX COMMR., APPELLANT.

Supreme Court of Ohio.

Decided May 8, 1974.

Attorney(s) appearing for the Case

Mr. George T. Manos, for appellee.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellant.

WILLIAM B. BROWN, J.

The question presented is whether a taxpayer may receive a refund for an erroneous overpayment of sales taxes where the taxpayer has not retained primary records of taxable sales transactions, but the Tax Commissioner has ascertained the amount of overpayment by way of a test check conducted in an audit for a representative period.

The Tax Commissioner's argument may be summarized as follows: The taxpayer had the burden of proving

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