Ohio Supreme Court July 2, 1975, Nos. 74-590 and 74-913 (McDonald's of Springfield, Ohio, Inc. v. Kosydar)

Per Curiam.

Taxpayers contend that their records were complete and adequate and that, therefore, the Tax Commissioner lacked authority to institute test checks of. their outlets.

The statutory duty imposed upon vendors to maintain records of sales is found in R. C. 5739.