McFadden v. Glander

The appellant claims that the decisions of the Boayd of Tax Appeals are unreasonable and unlawful.

The. appellees claim that the Board of Tax Appeals was without jurisdiction to consider the applications for the following reasons: (1) The application requesting exemption for the year 1944 was not filed until 1945, and (2) the provisions of Section 5570-1, General Code, were not complied with.

So far as disclosed by the record, no question of jurisdiction was raised before the Board of Tax Appeals. However, under the familiar rule that the question of jurisdiction of the subject matter may be…