FISCHER v. PORTERFIELD

Nos. 69-427 and 69-428.

27 Ohio St. 2d 50 (1971)

FISCHER ET AL., APPELLEES, v. PORTERFIELD, TAX COMMR., APPELLANT. (Two cases.)

Supreme Court of Ohio.

Decided June 30, 1971.


Attorney(s) appearing for the Case

Messrs. Barber, Kemple & Allen and Mr. George C. Allen, for appellees.

Messrs. Paul W. Brown and William J. Brown, attorneys general, and Mr. W. Robinson Watters, for appellant.


Per Curiam.

Although neither required nor contemplated by our rules, appellant states the issue as: "What is the proper basis and what is the proper value for Ohio intangible tax purposes of these taxpayers' stock interests in Fischer Special Manufacturing Company on January 1, 1966 (tax year 1966) and January 1, 1967 (tax year 1967)?"

Necessarily, this would appear to be a concession that the question involved before the Board of Tax Appeals was one...

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