Surface Combustion Corp. v. Glander

ENTRY

This cause came on for hearing upon the appeal by Surface Combustion Corporation from the final order of the tax commissioner which he issued with respect to the application of the appellant for a review and redetermination of a personal property tax assessment made against it by the tax commissioner for the year 1945. This cause was heard and submitted on the transcript of the proceedings'before the tax commissioner, the evidence and briefs of counsel.

The evidence shows that throughout the year 1944 and until March 31, 1945, a partnership known as Surface Combustion was engaged in the…