Dixon v. Bowers

As I understand it, the chief question before this court on appeal from the Board of Tax Appeals is whether “the decision of the board appealed from is reasonable and lawful.” If it is it shall be affirmed, but if “upon hearing and consideration of such record and evidence” this court “decides that such decision of the board is unreasonable or unlawful, the court shall reverse and vacate the decision or modify it and enter final judgment in accordance with such modification.” (Section 5717.04, paragraph 8, Revised Code.) As I am of the opinion that the decision of the Board of Tax Appeals is…