CLIPPARD INSTRUMENT v. LINDLEY

No. 76-1213.

50 Ohio St. 2d 121 (1977)

CLIPPARD INSTRUMENT LABORATORY, INC., ET AL., APPELLANTS, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 25, 1977.


Attorney(s) appearing for the Case

Strauss, Troy & Ruehlmann Co., L. P. A., and Mr. Alan C. Rosser, for appellants.

Mr. William J. Brown, attorney general, and Mr. Ronald B. Noga, for appellee.


Per Curiam.

The taxpayers contend that even though they failed to file notices of appeal with the Tax Commissioner, their appeals should not have been dismissed because the commissioner received letters from the board notifying him that the taxpayers had filed notices of appeal with the board.

R. C. 5717.02, which provides for appeals from final determinations of the Tax Commissioner to the Board of Tax...

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