H. Hafner & Sons, Inc. v. Lindley
| Decision Date | 09 May 1979 |
| Docket Number | No. 78-1232,78-1232 |
| Citation | 58 Ohio St.2d 130,388 N.E.2d 1240 |
| Parties | , 12 O.O.3d 127 H. HAFNER & SONS, INC., Appellant, v. LINDLEY, Tax Commr., Appellee. |
| Court | Ohio Supreme Court |
By journal entry dated April 15, 1977, the Tax Commissioner (commissioner) issued a final determination assessing the taxpayer sales and use taxes based upon a preliminary assessment. The taxpayer appealed this final determination by filing a notice of appeal with the Board of Tax Appeals and the commissioner. The commissioner moved to dismiss the appeal for the reasons that the notice of appeal filed by the taxpayer did not "set forth, or have attached thereto and incorporated therein by reference, a true copy of the notice sent by * * * commissioner to the taxpayer of the final determination complained of" nor did it specify what errors the taxpayer believed the commissioner made in his final determination, as required by R.C. 5717.02.
The board sustained the motion to dismiss, and the cause is now before this court upon an appeal as a matter of right.
Drew & Ward Co., L. P. A., Richard H. Ward and Alfred J. Mangels, Cincinnati, for appellant.
William J. Brown, Atty. Gen., and John C. Duffy, Jr., Asst. Atty. Gen., for appellee.
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 such appeal shall set forth, or have attached thereto and incorporated therein by reference, a true copy of the notice sent by * * * commissioner to the taxpayer of the final determination complained of, and shall also specify the errors therein complained of."
A case apposite to the one at bar is Lee Jewelry Co. v. Bowers (1965), 162 Ohio St. 567, 124 N.E.2d 415. In that case the Board of Tax Appeals dismissed the taxpayer's appeal upon a finding that a copy of the Tax Commissioner's final determination had not been attached to the taxpayer's notice of appeal, and this court affirmed that decision as follows:
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