Ohio Supreme Court November 29, 1972, No. 72-430 (Bobbie Brooks, Inc. v. Porterfield)

Per Curiam.

The issue here is whether the decision of the Board of Tax Appeals is unreasonable or unlawful.

Although the taxpayer claims tax exemption for all purchases, it offered no evidence to show what percentage of the claimed exempted items was used in connection with its cut-and-sew operation at its Cleveland, Ohio, facility, notwithstanding some of the cut-and-sew operations occur in