White Castle System, Inc. v. Bowers

Ohio Supreme Court

White Castle System, Inc. v. Bowers

172 Ohio St. (N.S.) 141

CourtOhio Supreme Court

DecidedApril 19, 1961

DocketNo. 36783

StatusPublished

This text of 172 Ohio St. (N.S.) 141 (White Castle System, Inc. v. Bowers) is published on Counsel Stack Legal Research, covering Ohio Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

White Castle System, Inc. v. Bowers, 172 Ohio St. (N.S.) 141 (Ohio 1961).

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Opinion

Per Curiam.

The Board of Tax Appeals, as an administrative appellate board, has, in its decision, applied to the factual situation in this cause certain rules laid down by this court in construing the above-quoted section and has arrived at the conclusion above stated. It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on such factual issues but only to determine from an examination of the record whether the decision reached by the board is unreasonable or unlawful.

From an examination of the entire record, this court is unable to find that the decision of the Board of Tax Appeals is unreasonable or unlawful. The decision is, therefore, affirmed.

Decision affirmed.

Weygandt, C. J., Taft, Matthias and O’Neill, JJ., concur. Herbert, J., not participating.

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Per Curiam.

The Board of Tax Appeals, as an administrative appellate board, has, in its decision, applied to the factual situation in this cause certain rules laid down by this court in construing the above-quoted section and has arrived at the conclusion above stated. It is not the function of this court to substitute its judgment for that of the Board of Tax Appeals on such factual issues but only to determine from an examination of the record whether the decision reached by the board is unreasonable or unlawful.

From an examination of the entire record, this court is unable to find that the decision of the Board of Tax Appeals is unreasonable or unlawful. The decision is, therefore, affirmed.

Decision affirmed.

Weygandt, C. J., Taft, Matthias and O’Neill, JJ., concur. Herbert, J., not participating.

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Bluebook (online)

172 Ohio St. (N.S.) 141, Counsel Stack Legal Research, https://law.counselstack.com/opinion/white-castle-system-inc-v-bowers-ohio-1961.