A. SCHULMAN, INC. v. WILKINS

No. 2006-1944.

112 Ohio St.3d 1208 (2006)

2006-Ohio-6677.

A. SCHULMAN, INC., APPELLANT AND CROSS-APPELLEE, v. WILKINS, TAX COMMR., APPELLEE AND CROSS-APPELLANT.

Supreme Court of Ohio.

Decided December 19, 2006.


Attorney(s) appearing for the Case

Leonard A. Carlson, for appellant and cross-appellee.

Jim Petro, Attorney General, and Barton A. Hubbard and Janyce C. Katz, Assistant Attorneys General, for appellee and cross-appellant.


{¶ 1} In this appeal and cross-appeal from a Board of Tax Appeals ("BTA") decision, appellee and cross-appellant Tax Commissioner has filed a motion to dismiss appellant A. Schulman, Inc.'s appeal. That motion rests on appellant's failure to file the notice of appeal with the BTA itself within the 30-day period for perfecting an appeal. Appellant's notice of appeal was timely filed with this court, but a...

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