Zephyr Room, Inc. v. Bowers

Ohio Supreme Court

Zephyr Room, Inc. v. Bowers

164 Ohio St. (N.S.) 287

CourtOhio Supreme Court

DecidedNovember 30, 1955

DocketNo. 34358

StatusPublished

This text of 164 Ohio St. (N.S.) 287 (Zephyr Room, Inc. 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.

Bluebook

Zephyr Room, Inc. v. Bowers, 164 Ohio St. (N.S.) 287 (Ohio 1955).

Pincite

Opinion

Per Curiam.

Compliance with the mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to invoke jurisdiction of the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93.

Prom a consideration of the record in the case, this court is of the opinion that the decision of the Board of Tax Appeals dismissing the appeal for failure to comply with the jurisdictional statutory requirement is not unreasonable or un[288]*288lawful. Lee Jewelry Co., Inc., v. Bowers, Tax Commr., 162 Ohio St., 567, 124 N. E. (2d), 415.

The decision of the Board of Tax Appeals is affirmed.

Decision affirmed.

Weygandt, C. J., Matthias, Hart, Zimmerman, Stewart, Bell and Taet, JJ., concur.

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