Yawkey v. Tax Commission

The following opinion was filed June 6, 1933:

Fairchild, J.

The appellant urges that the determination of the county board of review to set aside the additional assessment is a final and conclusive decision; that the board’s conclusion upon the fact of value of the stock at the time of the gift in December, 1922, made after reviewing conflicting testimony, must be accepted for the purposes of assessment if the finding in that respect is supported by substantial evidence. The argument for this contention is based *360on the theory that the power of the Tax Commission in passing upon appeals to it…