Per Curiam.
The Tax Commissioner contends that the operating agreement is determinative and under it the furnishing of services and parts to Cliffs constituted taxable sales. The BTA was persuaded by the commissioner's counsel that the terms of the operating agreement required no explanation and, under the best evidence rule and the parol evidence rule, sustained objections to the introduction of such testimony. The decision of the BTA was neither unreasonable...
Let's get started
Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.
- Updated daily.
- Uncompromising quality.
- Complete, Accurate, Current.
