Lee Jewelry Co. v. Bowers
| Decision Date | 16 February 1955 |
| Docket Number | No. 34081,34081 |
| Citation | 124 N.E.2d 415,162 Ohio St. 567 |
| Parties | , 55 O.O. 444 LEE JEWELRY CO., Inc., Appellant, v. BOWERS, Tax Com'r, Appellee. |
| Court | Ohio Supreme Court |
Robert A. Shapiro and A. W. Schulman, Dayton, for appellant.
C. William O'Neill, Atty. Gen., and Ralph N. Mahaffey, Columbus, for appellee.
Compliance with the specific and mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to confer jurisdiction on the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, 147 Ohio St. 147, 70 N.E.2d 93.
The decision of the Board of Tax Appeals dismissing the appeal on the ground of failure to comply with the mandatory jurisdictional statutory requirement is not unreasonable or unlawful. Kent Provision Co., Inc., v. Peck, 159 Ohio St. 84, 110 N.E.2d 776; David v. Peck, 161 Ohio St. 80, 118 N.E.2d 146.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
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...since substantial compliance has not occurred. American Restaurant, supra, paragraph two of the syllabus; Lee Jewelry Co. v. Bowers (1955), 162 Ohio St. 567, 568, 124 N.E.2d 415 ; Hafner & Sons v. Lindley (1979), 58 Ohio St.2d 130, 131, 388 N.E.2d 1240 ; Leiphart Lincoln-Mercury, Inc. v. Bo......
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...161 Ohio St. 276, 119 N.E.2d 67; Queen City Valves, Inc., v. Peck, 161 Ohio St. 579, 120 N.E.2d 310; Lee Jewelry Co., Inc., v. Bowers, 162 Ohio St. 567, 124 N.E.2d 415; Zephyr Room, Inc., v. Bowers, 164 Ohio St. 287, 130 N.E.2d It has also held that, where a special statute specifies requir......
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...Glander, 158 Ohio St. 351, 109 N.E.2d 475; Queen City Valves, Inc. v. Peck, 161 Ohio St. 579, 120 N.E.2d 310; Lee Jewelry Co., Inc. v. Bowers, 162 Ohio St. 567, 124 N.E.2d 415, and Motorway Corp. v. Bowers, 170 Ohio St. 139, 163 N.E.2d 164. In each of these cases the Supreme Court held that......
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