Ohio Supreme Court, 1971

Vroman Ice Cream Co. v. Porterfield

Ohio Supreme Court · Decided May 26, 1971 · Corrigan, Duncan, Herbert, Leach, Neill, Schneider, Stern

26 Ohio St. 2d 157; 270 N.E.2d 348; 55 Ohio Op. 2d 307; 1971 Ohio LEXIS 500

Cases that cite this one

1 later published case cites this decision.

Aluminum Co. of America v. Kosydar (Ohio 1978)

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

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.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.