Decker v. Board of Tax Appeals

This is an appeal on questions of law from a decision of the Board of Tax Appeals affirming the order of the Tax Commissioner. Case No. 518 involves the appeal of Richard Patrick Decker, an owner of common stock of the Val Decker Packing Company, an Ohio corporation, located at Piqua, Miami County, Ohio. Cases numbered from 519 to 538, inclusive, involve the appeals of 20 other owners of common stock in the corporation. These 21 appeals involve the same subject matter, facts and applicable principles of law. The 21 appeals have been consolidated by order of this court under case No. 518, and…