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YOUNGSTOWN STEEL DOOR CO. v. KOSYDAR

No. 32121.

33 Ohio App. 2d 277 (1973)

YOUNGSTOWN STEEL DOOR CO., APPELLANT, v. KOSYDAR, APPELLEE.

Court of Appeals of Ohio, Cuyahoga County.

Decided March 29, 1973.

Attorney(s) appearing for the Case

Messrs. Arter & Hadden and Mr. Robert E. Glaser, for appellant.

Mr. William J. Brown, attorney general, and Mrs. Maryann B. Gall, for appellee.

SILBERT, J.

This is an appeal from a decision of the Board of Tax Appeals. Appellant assigns one error for our consideration: that

"The finding of the Board of Tax Appeals that the statements made in [a] letter dated July 22, 1971, from The Youngstown Steel Door Company * * * to the Tax Commissioner were not verified under oath or affirmation was unlawful and unreasonable."

On June 22, 1971, appellee issued a combined sales and use tax assessment against...

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