Lenart v. Lindley

I

In cases Nos. 79-291 and 79-292, appellant challenges the jurisdiction of the BTA to absolve Lenart and Caserta from liability. Appellant argues that the decision of the BTA is grounded solely upon an alleged error,of the Tax Commissioner which appellees did not specifically raise in their notices of appeal. Therefore, appellant contends, the BTA exceeded its statutory authority under R. C. 5717.02. Lenart and Caserta argue that a notice of appeal filed under R, C. 5717.02 should be sufficient to confer jurisdiction upon the BTA if both the board and the commissioner are apprised of the…