Per Curiam.
Appellants' sole argument before this court is that the decision of the Board of Tax Appeals, affirming the assessment order of the Tax Commissioner, is unreasonable and unlawful because of the board's refusal to issue the subpoena requested by appellants.
The Tax Commissioner argues that the failure of the Board of Tax Appeals to issue the subpoena sought by appellants, if error at all, "was a harmless error." We
Welcome to the leading source of independent legal reporting
Let's get started
Sign on now to see your case.
Or view more than 10 million decisions and orders.