Case Name: The Kent Provision Co., Inc., Appellant, v. Peck, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1953-03-04
Citations: 159 Ohio St. 84
Docket Number: No. 33186
Parties: The Kent Provision Co., Inc., Appellant, v. Peck, Tax Commr., Appellee.
Judges: Weygandt, O. J., Matthias, Hart, Zimmerman and Stewart, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 159
Pages: 84–87

Head Matter:
The Kent Provision Co., Inc., Appellant, v. Peck, Tax Commr., Appellee.
(No. 33186
Decided March 4, 1953.)
Messrs. Filiatrault $ Kane and Messrs. Milligan, Flair & Carpenter, for appellant.
Mr. C. William O’Neill, attorney general, Mr. Everett E. Krueger, Jr., and Mr. Paul Tague, Jr., for appellee.

Opinion:
Per Curiam.
Compliance with the specific and mandatory provisions of Section 5611, General 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, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93. It cannot be that the decision of the Board of Tax Appeals dismissing the appeal, on the sole ground of failure to comply with a mandatory jurisdictional requirement of the statute, is unreasonable or unlawful.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
Weygandt, O. J., Matthias, Hart, Zimmerman and Stewart, JJ., concur.