Youngstown Steel Door Co. v. Kosydar

This is an appeal from a decision of the Board of Tax Appeals. Appellant assigns one error for our consideration: that

“The finding of the Board of Tax Appeals that the statements made in [a] letter dated July 22,1971, from The Youngstown Steel Door Company * * * to the Tax Commissioner were not verified under oath or affirmation was unlawful and unreasonable.”

On June 22,1971, appellee issued a combined sales and use tax assessment against appellant. Within 30 days after notice of the assessment was received, and on July 22,1971, appellant’s agent sent a letter to the appellee (received July…