Castleberry v. Evatt

The writer of this opinion entertains the view that the notice of appeal from the Board of Tax Appeals to this court does not comply with the requirement specified in Section 5611-2, General Code, that ‘ ‘ such notice of appeal shall set forth the decision of the Board of Tax Appeals appealed from”; and therefore that the general provision of Section 12223-5, General Code, which reads, “the notice of appeal shall designate the order, judgment, or decree appealed from,” has no application to this proceeding.

However, the majority of the court having ruled against the motion to dismiss the…