WESTERHAUS CO. v. PECK.

No. 32786.

157 Ohio St. 88 (1952)

WESTERHAUS CO., INC., APPELLANT, v. PECK, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided March 5, 1952.


Attorney(s) appearing for the Case

Mr. Charles C. Boyle, for appellant.

Mr. C. William O'Neill, attorney general, and Mr. Thomas R. Lloyd, for appellee.


Per Curiam.

The sole question for determination is whether the Tax Commissioner reasonably and lawfully applied rates of depreciation in determining the true value of certain amusement devices known as pin ball machines owned and operated by the taxpayer for the years in question, and whether the Board of Tax Appeals erred in affirming the order of the Tax Commissioner.

The Tax Commissioner assessed additional taxes upon the pin ball machines, in the...

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