Olt v. Porterfield

This is an appeal on questions of law from a decision of the Board of Tax Appeals affirming an assessment of sales tax against appellant, doing business as Charlie Olt Water Hauling Service, 435 North Washington Boulevard, Hamilton, Ohio, for a period from June 1, 1963, to June 30, 1967.

This court is bound by the record before the Board of Tax Appeals and may not substitute its judgment for that of the board even if inclined to be more liberal in finding exceptions from sales tax, but is limited to decision of the question: was the decision of the Board of Tax Appeals, which is the subject of…