Smith v. Ohio Department of Taxation

The plaintiff, appellant herein, alleged that the defendant tax commissioner, appellee, had made certain tax assessments against him. He alleged that he was never personally notified of such, assessments, that a judgment had been entered thereon and that collection was being attempted. His prayer was for a restraint of collection, a vacation of judgments, and a cancellation of liens.

The defendant moved for a dismissal on the contention that the Complaint failed to state a claim upon which relief could be granted. Two reasons for this motion were -advanced:

1. The prohibition contained in R. C.…