Gallenstein v. Testa

[Cite as Gallenstein v. Testa, 138 Ohio St.3d 240,

2014-Ohio-98.] GALLENSTEIN, APPELLANT, v. TESTA, TAX COMMR., APPELLEE. [Cite as Gallenstein v. Testa, 138 Ohio St.3d 240,

2014-Ohio-98.] R.C. 5741.02(C)(4)—Boat owner qualified for transient-use exception to use tax—BTA acted unreasonably and unlawfully in affirming tax commissioner’s assessment of use tax. (No. 2012-1971—Submitted October 8, 2014—Decided January 22, 2014.) APPEAL from the Board of Tax Appeals, No. 2008-A-1340. ____________________ Per Curiam. {¶ 1} Cheryl Gallenstein appeals from a decision of the Board of Tax Appeals that…