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H. HAFNER & SONS, INC. v. LINDLEY

No. 78-1232.

58 Ohio St. 2d 130 (1979)

H. HAFNER & SONS, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided May 9, 1979.

Attorney(s) appearing for the Case

Drew & Ward Co., L. P. A., Mr. Richard H. Ward and Mr. Alfred J. Mangels, for appellant.

Mr. William J. Brown, attorney general, and Mr. John C. Duffy, Jr., for appellee.

Per Curiam.

R. C. 5717.02 provides that appeals may be taken from final determinations of the Tax Commissioner (or the Commissioner of Tax Equalization), and the second paragraph thereof sets forth, in pertinent part, certain provisions governing the contents of the notice of appeal, as follows:

"* * * The notice of appeal shall set forth, or have attached thereto and incorporated therein by reference...

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