Ohio Supreme Court, 1943

Hibschman v. Board of Tax Appeals

Ohio Supreme Court · Decided June 30, 1943 · No. 29497 · Weygandt, Matthias, Hart, Zimmerman, Bell, Turner, Williams

49 N.E.2d 949; 142 Ohio St. 47; 142 Ohio St. (N.S.) 47; 26 Ohio Op. 239; 1943 Ohio LEXIS 329 (North Eastern Reporter, Second Series)

Cases that cite this one

14 later published cases cite this decision.

Worthington City Schools Board of Education v. Franklin County Board of Revision (Ohio 2009)
Board of Education v. Franklin County Board of Revision (Ohio 2001)
Columbus City School Dist. Bd. of Edn. v. Franklin Cty. Bd. of Revision (Ohio 2001)
R.R.Z. Associates v. Cuyahoga County Board of Revision (Ohio 1988)
Board of Education v. Board of Revision (Ohio 1988)
B.O.E., Westerville v. Franklin Cty. Bd., Unpublished Decision (7-23-2002) (Ohio Ct. App. 2002)
Ohio Locomotive Crane v. Tracy, Unpublished Decision (8-10-2000) (Ohio Ct. App. 2000)
Youngstown Sheet & Tube Co. v. Mahoning County Board of Revision (Ohio 1981)
Westinghouse Electric Corp. v. Lindley (Ohio 1980)
Aluminum Co. of America v. Kosydar (Ohio 1978)
Cardinal Federal Savings & Loan Ass'n v. Cuyahoga County Board of Revision (Ohio 1975)
Ohio Fast Freight, Inc. v. Porterfield (Ohio 1972)
Shaker Square Co. v. Board of Revision (Ohio 1960)
B. F. Keith Columbus Co. v. Board of Revision (Ohio 1947)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

By the Court.

The Board of Tax Appeals is not required to adopt the valuation fixed by any expert or witness. Citizens Building Co. of Cleveland v. Board of Revision of Cuyahoga County, 141 Ohio St., 47, 51, 46 N. E. (2d), 413; American Steel & Wire Co. of New Jersey v. Board of Revision of Cuyahoga County, 139 Ohio St., 388, 393, 40 N. E. (2d), 426.

“The burden is upon a taxpayer to prove his right to a deduction and he is not entitled to the full amount of deduction claimed merely because no evidence is adduced contra his claim.” Higbee Co. v. Evatt, Tax Commr., 140 Ohio St., 325, 332, 43 N. E. (2d), 273.

When considering net income as a factor in establishing the true value of income producing property, operating expenses estimated by a witness need not be given the same weight as actual expenses. Liquidation or distress sales of neighboring and comparable properties are not persuasive in fixing the true value in money.

The decision of the Board of Tax Appeals is not unlawful or unreasonable.

Decision affirmed.

Weygandt, C. J., Matthias, Hart, Zimmerman, Bell and Turner, JJ., concur. Williams, J., not participating.

Case-law data current through September 30, 2026. Source: CourtListener bulk data.