Gulf Refining Co. v. Evatt

The single question of law presented is whether the decision of the Board of Tax Appeals,, so far as it denies the claim of the company for a deduction from book value of the tangible personal property removed by the auditor of Hamilton county from: the real estate tax duplicate in the year 1939, is unreasonable or unlawful. The decision was based upon the ground that Section 5399, General Code, did not apply to the assessment under consideration. The Board of Tax Appeals held against the appellant’s' claim that Section 5 of the Intangible and Personal Property Tax Act of 1931 by implication…