NASCAR Holdings, Inc. v. Testa (Slip Opinion)

{¶ 20} I respectfully dissent. Jemo Assocs., Inc. v. Lindley , 64 Ohio St.2d 365, 415 N.E.2d 292 (1980), does not stand for *419the proposition that the Board of Tax Appeals ("BTA") has jurisdiction to hear an appeal when someone not authorized to practice law in Ohio has filed the appeal on behalf of a corporation and *410engaged in the unauthorized practice of law by doing so. Even if the lead opinion in Jemo did stand for that proposition, it has been superseded by our subsequent case law. Thus, the BTA correctly dismissed the appeal of appellant, NASCAR Holdings, Inc., on the grounds that the…