Case ID: ohio-st_175/html/0263-01.html
Source: Caselaw Access Project
Author: {"author": "\n      Per Curiam.\n    ", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Brennan, Treas., et al., Appellants, v. Board of Tax Appeals et al., Appellees.
    (No. 37820 —
    Decided November 6, 1963.)
    
      
      Mr. John T. Corrigan, prosecuting attorney, Mr. John F. Smolha and Mr. Fred F. Hilow, for appellants.
    
      Mr. William B. Saxbe, attorney general, and Mr. Daronne R. Tate, for appellee Board of Tax Appeals.
    
      Messrs. Dargusch, Saxbe & Dargusch and Mr. Shelby V. Hutchins, for appellee Southland Stores No. 3, Inc.
   Per Curiam.

It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on factual issues but only to determine from an examination of the record whether the decision reached by the board is unreasonable or unlawful.

From an examination of the record, this court is unable to find that the decision of the Board of Tax Appeals is unreasonable or unlawful. The decision is, therefore, affirmed.

Decision affirmed.

Taft, C. J., Zimmerman, Matthias, O’Neill, Griffith, Herbert and Gibson, JJ., concur.