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JEWEL COMPANIES v. PORTERFIELD

No. 69-448.

21 Ohio St. 2d 97 (1970)

JEWEL COMPANIES, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided February 11, 1970.

Attorney(s) appearing for the Case

Messrs. Wright, Harlor, Morris, Arnold & Glander, Mr. C. Emory Glander and Mr. John C. Hartranft, for appellant.

Mr. Paul W. Brown, attorney general, and Mr. Jon A. Ziegler, for appellee.

MATTHIAS, J.

At the outset, we should note that appellee has contended that appellant failed to sustain the burden of proof of exempt use before the Board of Tax Appeals.

Appellee argues, and the record shows, that appellant's only witness to testify before the board had no first hand knowledge of the use of this particular truck. However, the record also shows that the witness testified that all trucks of this...

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