Steward v. Evatt

The first case relating to the year 1938 involves a procedural question not present in the second.

A certificate of the order of the Tax Commissioner was mailed to the appellees on September 29,1939, and they received it the following day. Forty-two days after the mailing date the appellees filed their appeal with the Board of Tax Appeals. A motion was thereafter filed asking the dismissal of the appeal on the ground that the board was without jurisdiction to consider the matter since the appeal was not filed within thirty days. The board failed to decide the motion and proceeded to determine…