Oliver v. Evatt

By the Court.

On August 14, 1943, appellant filed a notice of appeal to the Board of Tax Appeals from an order of the Tax Commissioner denying an application for reassessment of a sales tax assessment and penalty theretofore made by the commissioner.

The board dismissed the appeal for the reason that the notice was not filed, as required by Section 5611, General Code, within 30 days after the final determination of the Tax Commissioner. The entry of the Board of Tax Appeals dismissing the appeal was dated April 6,1944.

On July 14,1944, appellant filed in this court a notice of appeal from the…