Decor Carpet Mills, Inc. v. Lindley

Appellant contends that the Board of Tax Appeals arbitrarily rejected the testimony of appellant’s witness at the hearing in case No. F-623.

This court’s jurisdiction under R. C. 5717.04 is limited to a determination of the reasonableness and lawfulness of the board’s decision. Where the appellant-taxpayer’s assertion of error is basically one concerning a factual determination by the board, this court has been unwilling to disturb such determination if there is any probative evidence in the record to support the board’s decision. Alcoa v. Kosydar (1978), 54 Ohio St. 2d 477, 481. Finally,…