M. Messner & Sons MacHine Co. v. Lindley

This cause came on to he heard upon the appeal; the abstract of the docket from the Board of Tax Appeals of Ohio; the original papers; the transcript of the proceedings before the Board of Tax Appeals; and the assignment of error. It was submitted upon the briefs without oral argument.

The appeal is from an order of the Board of Tax Appeals dismissing upon motion an appeal from a decision of the Tax Commissioner denying a claim for a corporate franchise tax refund.

The operative facts are simple and can be given succinctly. The Commissioner denied the claim of M. Messner & Sons Machine Co. for…