Pittsburgh Plate Glass Co. v. Bowers

This is an appeal from a decision of the Board of Tax Appeals affirming an order of the Tax Commissioner assessing certain use taxes against the appellants.

Fortunately, the parties have by stipulation agreed not only upon the items upon which the tax was assessed, but also upon the specific legal question presented for determination before the Tax Commissioner and the Board of Tax Appeals on review. Our course is charted by Section 5717.04, Revised Code. The test which we are to apply is whether the decision of the board from which the appeal is taken is reasonable and lawful.

The parties…