# Hibschman v. Board of Tax Appeals

> Ohio Supreme Court · June 30, 1943 · 142 Ohio St. 47

URL: https://www.frixlaw.com/law-library/cases/3783396

## Case

- **Full name:** Hibschman, Appellant, v. Board of Tax Appeals Et Al., Appellees
- **Court:** Ohio Supreme Court
- **Decided:** June 30, 1943
- **Citations:** 142 Ohio St. 47; 142 Ohio St. (N.S.) 47; 26 Ohio Op. 239; 49 N.E.2d 949; 1943 Ohio LEXIS 329
- **Precedential status:** Published
- **Opinion:** Opinion of the court
- **Judges:** Weygandt, Matthias, Hart, Zimmerman, Bell, Turner, Williams
- **Cited by:** 14 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3783396

## Opinion text

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. E. (2d), 273.
When considering net income as a factor in establishing the true value of income producing property, operating expenses estimated by a witness need not be given the same weight as actual expenses. Liquidation or distress sales of neighboring and comparable properties are not persuasive in fixing the true value in money.
The decision of the Board of Tax Appeals is not unlawful or unreasonable.
Decision affirmed.
Weygandt, C. J., Matthias, Hart, Zimmerman, Bell and Turner, JJ., concur.
Williams, J., not participating.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3783396. Public record. Not legal advice.