Evans v. Bowers, Tax Commr.

The question before the court at this time arises upon a motion to dismiss the appeal. Fannie C. Evans, d. b. a. Evans’ Pharmacy, appellant herein, appealed to this court from a decision of the Board of Tax Appeals affirming a tax assessment against her by Stanley J. Bowers, Tax Commissioner, appellee herein.

Section 5717.04 of the Revised Code governs appeals from the Board of Tax Appeals to this court and requires the filing of a notice of appeal in three places, to wit, (1) with this court, (2) with the Board of Tax Appeals and (3) with the Tax Commissioner. Such notice must “set forth the…