Orley v. Kosydar

Appellants’ sole argument before this court is that the decision of the Board of Tax Appeals, affirming the assessment order of the Tax Commissioner, is unreasonable and unlawful because of the board’s refusal to issue the subpoena requested by appellants.

The Tax Commissioner argues that the failure of the Board of Tax Appeals to issue the subpoena sought by appellants, if error at all, “was a harmless error.” We *98do not agree. Appellants were entitled to have the witness they sought to subpoena present at the hearing before the board. Accordingly, we find the decision of the Board of Tax…