Case Name: Vroman Ice Cream Co., Appellant, v. Porterfield, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1971-05-26
Citations: 26 Ohio St. 2d 157
Docket Number: No. 70-676
Parties: Vroman Ice Cream Co., Appellant, v. Porterfield, Tax Commr., Appellee.
Judges: O’Neill, C. J., Schneider, Herbert, Duncan, Corrigan, Stern and Leach, JJ., concur.
Reporter: Ohio State Reports, Second Series
Volume: 26
Pages: 157–158

Head Matter:
Vroman Ice Cream Co., Appellant, v. Porterfield, Tax Commr., Appellee.
[Cite as Vroman Ice Cream Co. v. Porterfield (1971), 26 Ohio St. 2d 157.]
(No. 70-676
Decided May 26, 1971.)
Messrs. Shatvaker & Smith and Mr. Charles J. Smith, for appellant.
Mr. William J. Brown, attorney general, and Mr. Dwight C. Pettay, Jr., for appellee.

Opinion:
Per Curiam.
Appellant now seeks a review by this court of the decision below solely on a question of value, which is peculiarly a question of fact.
"It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on factual issues." Citizens Financial Corp. v. Porterfield (1971), 25 Ohio St. 2d 53.
This court cannot find that the decision of the Board of Tax Appeals is unreasonable or unlawful, and it is, therefore, affirmed.
Decision affirmed.
O'Neill, C. J., Schneider, Herbert, Duncan, Corrigan, Stern and Leach, JJ., concur.