Michelin Tire Corp. v. Kosydar

The sole question raised herein is whether, under the facts of this case, the Board of Tax Appeals erred in holding that it lacked jurisdiction to entertain appellant’s appeal. R. C. 5717.02 defines the appellate jurisdiction of the Board of Tax Appeals, in pertinent part, as follows:

“Appeals from final determinations by the Tax Commissioner of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by him may be taken to the Board of Tax Appeals by the taxpayer * * V’

It is appellant’s contention that when the…