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JEMO ASSOCIATES, INC. v. LINDLEY

No. 80-476.

64 Ohio St. 2d 365 (1980)

JEMO ASSOCIATES, INC., APPELLANT, v. LINDLEY, TAX COMMR., APPELLEE.

Supreme Court of Ohio.

Decided December 30, 1980.

Attorney(s) appearing for the Case

Michael D. Saad Co., L.P.A., Mr. Michael D. Saad and Mr. James A. Saad, for appellant.

Mr. William J. Brown, attorney general, and Mr. Mark A. Engel, for appellee.

Per Curiam.

R. C. 5703.02(D) authorizes the board to "[a]dopt * * * rules relating to the procedure of the board in hearing appeals * * *." Pursuant to this authority, the board adopted Ohio Adm. Code 5717-1-08, which, in relevant part, provides:

"(C) Signing; in general. * * * A notice of appeal of a corporation * * * shall be executed by an officer thereof or an attorney at law."

There is no dispute that the notice of appeal herein was signed...

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