Per Curiam.
Appellant contends that the decision of the board is unreasonable and unlawful in holding that the contracts are leases rather than conditional sales contracts, and that even if the contracts are leases the tax may be levied only against the lessees rather than against the lessor.
The rules governing determination of the issue of whether these contracts are conditional sales or leases were set forth in Alzfan v. Bowers, Tax Commr...
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