Federal Paper Board Co. v. Kosydar

Appellant presents two propositions of law challenging the decision of the Board of Tax Appeals. Appellant argues: (1) That there is no evidence in the record that the motor vehicle equipment in question ever *31came to rest in Ohio prior to its use in an integrated system in interstate commerce and, therefore, the decision of the Board of Tax Appeals, that such equipment is subject to the Ohio use tax, is unreasonable and unlawful; and (2) that the Ohio use tax may not be levied upon gross rentals paid by the taxpayer for motor vehicle equipment after the use of such equipment in an integrated…