BOBBIE BROOKS, INC. v. PORTERFIELD, TAX COMMR.

No. 72-430.

32 Ohio St. 2d 67 (1972)

BOBBIE BROOKS, INC., APPELLANT, v. PORTERFIELD, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided November 29, 1972.


Attorney(s) appearing for the Case

Mr. Gerald Kurland, for appellant.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellee.


Per Curiam.

The issue here is whether the decision of the Board of Tax Appeals is unreasonable or unlawful.

Although the taxpayer claims tax exemption for all purchases, it offered no evidence to show what percentage of the claimed exempted items was used in connection with its cut-and-sew operation at its Cleveland, Ohio, facility, notwithstanding some of the cut-and-sew operations occur in other states, and are performed by both subsidiary corporations...

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