Young v. Lindley

According to statutory requisites, this court’s responsibility in an appeal from a decision of the Board of Tax Appeals is to determine if that decision is reasonable and lawful. If so, such decision must be affirmed by this court. R. C. 5717.04. Recently, we were faced with the same responsibility in N. & C. Constr. v. Lindley, supra. In that case we determined that the board decision holding N & G Construction, Inc., a company remarkably similar in its operation to appellees in the instant cause, liable for the R. C. 5749.02 severance tax was unreasonable.

We held, at page 417, “***that the…