Lee Jewelry Co. v. Bowers
This text of 162 Ohio St. (N.S.) 567 (Lee Jewelry Co. v. Bowers) 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.
Opinion
Compliance with the specific and mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to confer jurisdiction on the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93.
The decision of the Board of Tax Appeals dismissing the appeal on the ground of failure to comply with the mandatory jurisdictional statutory requirement is not unreasonable or unlawful. Kent Provision Co., Inc., v. Peck, Tax Commr., 159 Ohio St., 84, 110 N. E. (2d), 776; David v. Peck, Tax Commr., 161 Ohio St., 80, 118 N. E. (2d), 146.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
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Cite This Page — Counsel Stack
162 Ohio St. (N.S.) 567, Counsel Stack Legal Research, https://law.counselstack.com/opinion/lee-jewelry-co-v-bowers-ohio-1955.