Fischer v. Porterfield

Although neither required nor contemplated by our rules, appellant states the issue as: “What is the proper basis and what is the proper value for Ohio intangible tax purposes of these taxpayers’ stock interests in Fischer Special Manufacturing Company on January 1, 1966 (tax year 1966) and January 1,1967 (tax year 1967) V’

Necessarily, this would appear to be a concession that the question involved before the Board of Tax Appeals was one of fact. Board of Revision v. Fodor (1968), 15 Ohio St. 2d 52. See, also, Citizens Financial Corp. v. Porterfield (1971), 25 Ohio St. 2d 53.

Yet, we are not…