Ohio Supreme Court, 1976

Lang, Fisher & Stashower Advertising, Inc. v. Collins

Ohio Supreme Court · Decided May 26, 1976 · Brown, Celebrezze, Córrigán, Herbert, Neinl, Stern

46 Ohio St. 2d 285; 347 N.E.2d 538; 75 Ohio Op. 2d 330; 1976 Ohio LEXIS 633

Cases that cite this one

2 later published cases cite this decision.

American Fiber Systems, Inc. v. Levin (Ohio 2010)
Turner Construction Co. v. Lindley (Ohio 1980)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam.

The “60-day letter” or notice of intent to levy an assessment is not a final determination that Lang, Fisher & Stashower Advertising, Inc., is a vendor. Of course, the notice reflects the view held by the Tax Commissioner at that time that appellant was a vendor. However, the' notice is not a final determination by the commissioner. Until such time as the commissioner makes a. final determination, the initial determination expressed in the notice is subject to modification or review by him.

Since the notice is .not a final determination by the Tax Commissioner, the Board of Tax Appeals correctly found that it was without jurisdiction to consider the appeal. R. C. 5717.02'; Michelin Tire Corp. v. Kosydar (1974), 38 Ohio St. 2d 254, 313 N. E. 2d 394.

For the foregoing .reason, the' decision of the Board of Tax Appeals is affirmed. . .

Decision affirmed...

. O’Neinl, C. J., Herbert, Córrigán,'Stern, Celebrezze, W. Brown and P. Brown, JJ., concur.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.