Case Name: The Zephyr Room, Inc., Appellant, v. Bowers, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1955-11-30
Citations: 164 Ohio St. 287
Docket Number: No. 34358
Parties: The Zephyr Room, Inc., Appellant, v. Bowers, Tax Commr., Appellee.
Judges: Weygandt, C. J., Matthias, Hart, Zimmerman, Stewart, Bell and Taet, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 164
Pages: 287–288

Head Matter:
The Zephyr Room, Inc., Appellant, v. Bowers, Tax Commr., Appellee.
(No. 34358
Decided November 30, 1955.)
Mr. Morris R. Blane and Mr. Jerome Leiken, for appellant.
Mr. C. William O’Neill, attorney general, and Mr. W. E. Herron, for appellee.

Opinion:
Per Curiam.
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, Tax Commr., 147 Ohio St., 147, 70 N. E. (2d), 93.
Prom 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 un lawful. Lee Jewelry Co., Inc., v. Bowers, Tax Commr., 162 Ohio St., 567, 124 N. E. (2d), 415.
The decision of the Board of Tax Appeals is affirmed.
Decision affirmed.
Weygandt, C. J., Matthias, Hart, Zimmerman, Stewart, Bell and Taet, JJ., concur.