Abex Corp. v. Kosydar

The basis for the dismissal by the Board of Tax Appeals was that the December 1,1971, letter failed to comply with the mandatory requirements of E. C. 5717.02; and that, therefore, the board lacked jurisdiction of the matter. The board found that:

“* * * an appellant must strictly pursue its [E. C. 5717.02] mandatory requirements if he would confer jurisdiction upon the Board of Tax Appeals to review his cause; among which is that he ‘shall * # * specify the error or errors therein complained of’ in his notice of appeal.”

The board further noted that it “* * # has consistently disregarded all…