Case Name: Brennan, Treas., et al., Appellants, v. Board of Tax Appeals et al., Appellees
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1963-11-06
Citations: 175 Ohio St. 263
Docket Number: No. 37820
Parties: Brennan, Treas., et al., Appellants, v. Board of Tax Appeals et al., Appellees.
Judges: Taft, C. J., Zimmerman, Matthias, O’Neill, Griffith, Herbert and Gibson, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 175
Pages: 263–264

Head Matter:
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.

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 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.