Leader v. Glander

The question here presented is whether the decision of the Board of Tax Appeals was unreasonable or unlawful in holding that the admissions tax (which has since been repealed) levied against the operator pursuant to Section 5544-2, General Code, applied to all amounts received by the operator from his patrons, except federal' taxes separately collected.

The question at issue is made clear from a statement in the finding made by the Board of. Tax Appeals as follows:

“An illustration of the different methods of arriving at the admission tax by the appellant and the appellee may be seen by the…