DECOR CARPET MILLS, INC. v. LINDLEY

No. 80-382.

64 Ohio St. 2d 152 (1980)

DECOR CARPET MILLS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 23, 1980.


Attorney(s) appearing for the Case

Messrs. Zonak, Poulos & Cain and Mr. David E. Cain, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.


Per Curiam.

Appellant contends that the Board of Tax Appeals arbitrarily rejected the testimony of appellant's witness at the hearing in case No. F-623.

This court's jurisdiction under R. C. 5717.04 is limited to a determination of the reasonableness and lawfulness of the board's decision. Where the appellant-taxpayer's assertion of error is basically one concerning a factual determination by the board, this court has been unwilling to disturb such...

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