Case Name: Union Carbide & Carbon Corp., Appellant, v. Bowers, Tax Commr., et al., Appellees; Union Carbide & Carbon Corp., Appellee, v. Bowers, Tax Commr., Appellant
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1957-06-12
Citations: 166 Ohio St. 419
Docket Number: Nos. 35045 and 35046
Parties: Union Carbide & Carbon Corp., Appellant, v. Bowers, Tax Commr., et al., Appellees. Union Carbide & Carbon Corp., Appellee, v. Bowers, Tax Commr., Appellant.
Judges: WeygaNdt, C. J., ZimmermaN, Bell and Matthias, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 166
Pages: 419–426

Head Matter:
Union Carbide & Carbon Corp., Appellant, v. Bowers, Tax Commr., et al., Appellees. Union Carbide & Carbon Corp., Appellee, v. Bowers, Tax Commr., Appellant.
(Nos. 35045 and 35046
Decided June 12, 1957.)
Mr. Paul W. Smith, Mr. Alfred E. Keane, Messrs. Squire, Sanders & Dempsey and Mr. Paul L. Holden, for appellant in ease No. 35045 and appellee in case No. 35046.
Mr. William Saxbe, attorney general, Mr. W. E. Herron and Mr. John M. Tobin, for appellees in case No. 35045 and appellant in case No. 35046.

Opinion:
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 entire record whether the decision reached by the board is unreasonable or unlawful.
From an examination of the entire 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.
WeygaNdt, C. J., ZimmermaN, Bell and Matthias, JJ., concur.
Stewart, J., dissents from the judgment in case No. 35045 and concurs in the judgment in case No. 35046.
Taet and Herbert, JJ., dissent.