ABRAITIS v. TESTA

No. 2012-1509.

137 Ohio St.3d 285 (2013)

2013-Ohio-4725

ABRAITIS, Appellant, v. TESTA, TAX COMMR., Appellee.

Supreme Court of Ohio.

Decided October 29, 2013.


Attorney(s) appearing for the Case

Catherine M. Brady, for appellant.

Michael DeWine, Attorney General, and Daniel W. Fausey and Melissa W. Baldwin, Assistant Attorneys General, for appellee.


Per Curiam.

{¶ 1} In this personal-income-tax case, Sarunas Abraitis appeals from a decision of the Board of Tax Appeals ("BTA") that dismissed his appeal for lack of jurisdiction. The BTA found that Abraitis had asserted "no discernible specifications of error * * * within the petitions for reassessment" and held that "Abraitis cannot now raise new/different issues at this juncture" because "`the failure to raise an issue in a petition...

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