Vroman Ice Cream Co. v. Porterfield

Ohio Supreme Court May 26, 1971

Vroman Ice Cream Co. v. Porterfield, 26 Ohio St. 2d 157 (Ohio 1971)

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

Corrigan, Duncan, Herbert, Leach, Neill, Schneider, Stern

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.

Reference

Full Case Name: Vroman Ice Cream Co. v. Porterfield, Tax Commr.
Cited By: 1 case
Status: Published