Clippard Instrument Laboratory, Inc. v. Lindley

The taxpayers contend that even though they failed to- file .notices of appeal with the Tax Cotmpig.-*122sioner, their appeals should not have been dismissed because the commissioner received letters from the board notifying him that the taxpayers had filed notices of appeal with the board.

R. C. 5717.02, which provides for appeals from final determinations of the Tax Commissioner to the- Board of Tax Appeals, stated, at the time relevant herein, in part:

“Such appeals shall be taken by the filing of a written notice to that effect with the board and with the commissioner within thirty days after…