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FEDERAL PAPER BOARD CO. v. KOSYDAR

No. 73-324.

37 Ohio St. 2d 28 (1974)

FEDERAL PAPER BOARD CO., INC., APPELLANT, v. KOSYDAR, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided January 23, 1974.

Attorney(s) appearing for the Case

Messrs. Glander, Brant, Ledman & Newman and Mr. C. Emory Glander, for appellant.

Mr. William J. Brown, attorney general, and Mr. Will Kuhlman, for appellee.

CORRIGAN, J.

Appellant presents two propositions of law challenging the decision of the Board of Tax Appeals. Appellant argues: (1) That there is no evidence in the record that the motor vehicle equipment in question ever came to rest in Ohio prior to its use in an integrated system in interstate commerce and, therefore, the decision of the Board of Tax Appeals, that such equipment is subject to the Ohio use tax, is...

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