SFZ Transportation, Inc. v. Limbach

In Proposition of Law No. 1, SFZ argues that the BTA’s ultimate legal conclusions concerning Ex. 3 were unlawful and that its *604conclusion as to the primary use of the equipment was unreasonable. It asserts that the entire record establishes that the primary use of the equipment was in the common carrier business and that the equipment, consequently, was used directly in the rendition of a public utility service and excepted from taxation.

The commissioner, on the other hand, argues that we cannot disturb the factual determination by the BTA as to the primary use of the equipment because SFZ has…