Hileman v. Evatt

By the Court.

Assuming, but not deciding, that appellant had a right of appeal, the question is whether the decision of the Board of Tax Appeals dismissing the appeal for the years 1933 to 1940, inclusive, was unlawful.

Appellant states: ‘ ‘ Our contention is that the finding of the Tax Commissioner is the letter of September 24, 1940, and that our appeal before the Board of Tax Appeals was filed within the time required by law. ’ ’

We are of opinion that the letter was not a final order and that the Board of Tax Appéals properly dis regarded it. There is no showing that the Division of…