Kent Provision Co. v. Peck
This text of 159 Ohio St. (N.S.) 84 (Kent Provision Co. v. Peck) 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.
Opinions
Compliance with the specific and mandatory provisions of Section 5611, General Code, governing the filing of a notice of appeal is essential to [86]*86confer jurisdiction on the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93. It cannot be that the decision of the Board of Tax Appeals dismissing the appeal, on the sole ground of failure to comply with a mandatory jurisdictional requirement of the statute, is unreasonable or unlawful.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
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Cite This Page — Counsel Stack
159 Ohio St. (N.S.) 84, Counsel Stack Legal Research, https://law.counselstack.com/opinion/kent-provision-co-v-peck-ohio-1953.