H. Hafner & Sons, Inc. v. Lindley

R. C. 5717.02 provides that appeals may be taken from final determinations of the Tax Commissioner (or the Commissioner of Tax Equalization), and the *131second paragraph thereof sets forth, in pertinent part, certain provisions governing the contents of the notice' of appeal, as follows:

“* # # The notice of appeal shall set forth, or have attached thereto and incorporated therein by reference, a true copy of the notice sent by * * * commissioner to the taxpayer of the 'final determination complained of, * and shall also specify the errors therein complained of.”

A case apposite to the one at bar…