Case Name: Rowland, Appellant, v. Lindley, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1979-04-18
Citations: 58 Ohio St. 2d 15
Docket Number: No. 78-911
Parties: Rowland, Appellant, v. Lindley, Tax Commr., Appellee.
Judges: CELEBREZZE, C. J., HERBERT, COLE, P. BROWN, SWEENEY, Potter and Holmes, JJ., concur.
Reporter: Ohio State Reports, Second Series
Volume: 58
Pages: 15–16

Head Matter:
Rowland, Appellant, v. Lindley, Tax Commr., Appellee.
(No. 78-911
Decided April 18, 1979.)
Messrs. Luts & Oxley, Mr. Howard S. Luts, Messrs. Crabbe, Brown, Jones, Potts & Schmidt and Mr. Keith II. Yung, for appellant.
Mr. William J. Brown, attorney general, and Mr. Charles M. Steines, for appellee.

Opinion:
Per Curiam.
R. C. 5717.02 provides that "[a]ppeals from final determinations by the tax commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by [the] commissioner may be taken to the board of tax appeals by the taxpayer ." A journal entry which the Tax Commissioner issues only in order to carry out the expressed mandate of this court is not a "final determination" within the purview of R. C. 5717.02.
The decision of the Board of Tax appeals dismissing the appeal is affirmed.
Decision affirmed.
CELEBREZZE, C. J., HERBERT, COLE, P. BROWN, SWEENEY, Potter and Holmes, JJ., concur.
Cole, J., of the Third Appellate District, sitting for W. Browít, J.
Potter, J., of the Sixth Appellate District, sitting for Looher, J.