Hibschman v. Board of Tax Appeals

By the Court.

The Board of Tax Appeals is not required to adopt the valuation fixed by any expert or witness. Citizens Building Co. of Cleveland v. Board of Revision of Cuyahoga County, 141 Ohio St., 47, 51, 46 N. E. (2d), 413; American Steel & Wire Co. of New Jersey v. Board of Revision of Cuyahoga County, 139 Ohio St., 388, 393, 40 N. E. (2d), 426.

“The burden is upon a taxpayer to prove his right to a deduction and he is not entitled to the full amount of deduction claimed merely because no evidence is adduced contra his claim.” Higbee Co. v. Evatt, Tax Commr., 140 Ohio St., 325, 332, 43 N.…