Eastern Machinery Co. v. Peck

This cause is here on an appeal by the Eastern Machinery Company from a decision of the Board of Tax Appeals and is before this court for a second time pursuant to the allowance of appellant’s application for rehearing. For former report of this case, see Eastern Machinery Co. v. Peck, Tax Commr., 160 Ohio St., 144, 114 N. E. (2d), 55.

The single question now presented is whether the decision of the board was unreasonable or unlawful in the determination of the amount and value of appellant’s intangible personal property subject to taxation for the years 1948 and 1949.

It is the contention of…