272 N.E.2d 124 (Ohio 1971), 70-356, Cherry St. Corp. v. Porterfield

Citation: 272 N.E.2d 124, 27 Ohio St.2d 260

Opinion Judge: C. WILLIAM O'NEILL, Chief Justice. O'NEILL, C.J.

Party Name: CHERRY STREET CORP., et al., Appellees, v. PORTERFIELD, Tax Commr., Appellant.

Attorney: Topper & Alloway, and R. Brooke Alloway, Columbus, for appellees. In order for a test check conducted pursuant to R.C. 5739.10 to be valid, it must be conducted under conditions which approximate, as nearly as possible, the conditions under which the business being checked was operated during the...

Judge Panel: SCHNEIDER, HERBERT, DUNCAN, CORRIGAN, STERN and LEACH, JJ., concur.

Case Date: July 21, 1971

Court: Ohio Supreme Court