Metropolitan Brick, Inc. v. Bowers

This is an appeal by Metropolitan Brick, Inc., under the provisions of Section 5717.04, Eevised Code, from a decision of the Board of Tax Appeals, so far as that decision affirmed the final order of the Tax Commissioner, which determined that tile trays, dividers or separators and cartons purchased and used by appellant during the period from February 14,1956, to December 31,1958, were subject to Ohio sales or use taxes and assessed the tax, which appellant has not paid.

The appeal before the Board of Tax Appeals was heard upon the statutory transcript supplied by the Tax Commissioner, the…