R. C. 5717.02 provides that “[a]ppeals from final determinations by the tax commissioner * * * of any preliminary, amended, or final tax assessments, reassessments, valuations, determinations, findings, computations, or orders made by * * * [the] commissioner may be taken to the board of tax appeals by the taxpayer * * *.” A journal entry which the Tax Commissioner issues only in order to carry out the expressed mandate of this court is not a “final determination” within the purview of R. C. 5717.02.

The decision of the Board of Tax appeals dismissing the appeal is affirmed.

Decision affirmed.