Kern v. Tracy

The following issues are presented: (1) Did the BTA err in ruling that appellants had failed to establish the various claimed exemptions? (2) Was the issue of exemption under R.C. 5739.02(B)(14) for the sale of ships or vessels used or to be used principally in interstate commerce properly before this *349court, in light of the fact that the issue was not included in appellants’ notices of appeal to the BTA or to this court? (3) Was the commissioner’s refusal to remit the statutory penalties an abuse of discretion?

As to the first issue, the BTA rejected appellants’ claims because of failure to…