Zephyr Room, Inc. v. Bowers
| Decision Date | 30 November 1955 |
| Docket Number | No. 34358,34358 |
| Citation | 130 N.E.2d 362,164 Ohio St. 287,58 O.O. 67 |
| Parties | , 58 O.O. 67 The ZEPHYR ROOM, Inc., Appellant, v. BOWERS, Tax Com'r, Appellee. |
| Court | Ohio Supreme Court |
Morris R. Blane and Jerome Leiken, Cleveland, for appellant.
C. William O'Neill, Atty. Gen., and W. E. Herron, Columbus, for appellee.
Compliance with the mandatory provisions of Section 5717.02, Revised Code, governing the filing of a notice of appeal is essential to invoke jurisdiction of the Board of Tax Appeals. American Restaurant & Lunch Co. v. Glander, 147 Ohio St. 147, 70 N.E.2d 93.
From a consideration of the record in the case, this court is of the opinion that the decision of the Board of Tax Appeals dismissing the appeal for failure to comply with the jurisdictional statutory requirement is not unreasonable or unlawful. Lee Jewelry Co., Inc., v. Bowers, 162 Ohio St. 567, 124 N.E.2d 415.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
To continue reading
Request your trial
-
Ryan v. Andrews
...St. 147, 70 N.E.2d 93; Zier v. Bureau of Unemployment Compensation (1949), 151 Ohio St. 123, 84 N.E.2d 746; Zephyr Room, Inc., v. Bowers (1955), 164 Ohio St. 287, 130 N.E.2d 362; Fineberg v. Kosydar (1975), 44 Ohio St.2d 1, 335 N.E.2d 705; Todd v. Garnes (1975), 44 Ohio St.2d 56, 337 N.E.2d......
-
City of Lyndhurst v. Testa, 107083
...of appeal with the tax commissioner, as well as the BTA, in order to invoke the jurisdiction of the BTA. Zephyr Room, Inc. v. Bowers, 164 Ohio St. 287, 130 N.E.2d 362 (1955); Fineberg v. Kosydar, 44 Ohio St.2d 1, 2, 335 N.E.2d 705 (1975). The failure to comply with this requirement properly......
-
Volz v. Volz, 35191
...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 362. It has also held that, where a special statute specifies requirements for an appeal from a particular kind of order,......
-
Petition of Martins Ferry Metropolitan Housing Authority
...twenty days after the rendition of this decision, this court has no jurisdiction to hear this appeal. Zephyr Room, Inc. v. Bowers, Tax Commr., 164 Ohio St. 287, 130 N.E.2d 362; Zier v. Bureau of Unemployment Compensation, 151 Ohio St. 123, 84 N.E.2d Since this motion disposes of this case, ......