Standard Oil Co. v. Zangerle

These two appeals from the same decision of the Board of Tax Appeals were argued and submitted together.

If upon consideration by this court it is held that the adjudication, classifying machinery and equipment of the two refinery plants as real estate in making the assessment for the year 1932, did not constitute res judicata and therefore was not binding and conclusive in fixing the valuation for 1934, the decision of the Board of Tax Appeals herein is in that respect unlawful and must be reversed. In that event there will be no necessity to consider any other question made on either of the…