Case Name: The Dayton Rental Co., Appellant, v. Evatt, Tax Commr., Appellee
Court: Supreme Court of Ohio
Jurisdiction: Ohio
Decision Date: 1945-05-09
Citations: 145 Ohio St. 215
Docket Number: No. 30235
Parties: The Dayton Rental Co., Appellant, v. Evatt, Tax Commr., Appellee.
Judges: Weygandt, C. J., Zimmerman, Bell, Williams, Matthias and Hart, JJ., concur.
Reporter: Ohio State Reports, New Service
Volume: 145
Pages: 215–217

Head Matter:
The Dayton Rental Co., Appellant, v. Evatt, Tax Commr., Appellee.
(No. 30235
Decided May 9, 1945.)
■ Mr. George E. Alcorn, for appellant.
Mr. Hugh 8. Jenhins, attorney general, and Mr. A. A. Cartwright, for appellee.

Opinion:
By tite Court.
Section 5546-9a, General Code, provides that a vendor or consumer may appeal to the Board of Tax Appeals "in the same timé, manner and form as that provided in Section 5611 of the General Code of Ohio."
Section 5611, General Code, requires that "the notice of such appeal shall set forth or shall have attached thereto and incorporated therein by reference, a true copy of the notice sent by the commissioner to the taxpayer of the final determination complained of, and shall also specify the error or errors therein com plained of."
In the instant case, as stated in the per curiam opinion in Kinsman Square Drug Co. v. Evatt, Tax Commr., ante, 52, at page 54, 60 N. E. (2d), 668, "the appellant's notice falls far short of a substantial compliance with the plain, increased requirements of the amended statute [present Section 5611, General Code (119 Ohio Laws, 48)]."
The decision of the Board of Tax Appeals dismissing the appeal is affirmed.
Decision affirmed.
Weygandt, C. J., Zimmerman, Bell, Williams, Matthias and Hart, JJ., concur.
Turner, J., not participating.