Goodyear Tire & Rubber Co. v. Limbach

First, the Tax Commissioner, in opposition to Goodyear’s appeal, argues that Goodyear has not invoked the court’s jurisdiction to consider Goodyear’s argument that this agreement was not truly a lease. She claims that Goodyear failed to specify this argument in its notice of appeal to the BTA and failed to argue this theory there. Goodyear replies that it raised the apportionment/allocation issue before the BTA, and that it now correctly asserts an alternative argument in support of this specifically raised issue. We agree with Goodyear.

For a reviewing court to have jurisdiction over an…