KEY, TRUSTEE v. BOWERS, TAX COMMR

Supreme Court — Dismissal — No debatable constitutional question involved — Taxation — Highway use tax — Assessment and penalty — Conditional remission of penalty by Tax Commissioner — Section 5728.10, Revised Code, and Rule 126, Department of Taxation — Constitutionality.

The appeal as of right herein is dismissed for the reason that no debatable constitutional question is involved.

Appeal dismissed.

WEYGANDT, C.J., ZIMMERMAN, TAFT, MATTHIAS, BELL, HERBERT and O'NEILL, JJ., concur.