Leakas Furriers, Inc. v. Bowers

This is an appeal from a decision of the Board of Tax Appeals affirming an order of the Tax Commissioner in the assessment of sales tax.

Three errors are assigned, as follows:

1. The Board of Tax Appeals erred in holding that the various transactions, as listed in the assessment and testified to before the board, constituted fabrication or production, and, consequently, erred in holding that such transactions were taxable sales under the Sales Tax Act of the state of Ohio.

2. The Board of Tax Appeals erred in holding that a majority of the transactions testified to in the record were taxable on…