W. A. Storing Co. v. Porterfield

This is an appeal and cross-appeal from a decision of the Board of Tax Appeals affirming a sales tax assessment. The Tax Commissioner, G. W. Porterfield, complains of the board’s finding that a certain percentage of taxpayer’s equipment and supply purchases was exempt from tax as used in the production of tangible personal property for sale. Appellant taxpayer, W. A. Storing Company, has cross-appealed assigning as errors: (1) the determination was “inconsistent” in adjusting the assessment for some but not all exempt sales transactions; (2) the notice of intention to levy an assessment under…