Y.S.K. Construction Co. v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• appellants’ failure to comply with the statutory requirement to file a notice of appeal with both the BTA and the board of revision “runs to the core of procedural efficiency and is essential to the proceeding”
• filing of notice of appeal with board is jurisdictional requirement
• actual notice insufficient substitute to satisfy appeal notice requirements
• R.C. 5717.01’s requirement that an appeal to the BTA be filed at the board of revision “provides that agency with statutory notice of the appeal” so that it may fulfill its duty to “notify all parties of the appeal and transmit to the BTA a transcript of the board’s proceedings”
• R.C. 5717.01’s requirement that an appeal to the BTA be filed at the board of revision “provides that agency with statutory notice of the appeal” so that it may fulfill its duty to “notify all parties of the appeal and transmit to the BTA a transcript of the board’s proceedings[.]”

Source: CourtListener parenthetical corpus (CC0).