OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

April 14, 2000

MERIT DOCKET

97-P-1560 Harsco Corporation Heckett Multiserv Division v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Tax Commissioner reversed. Board Members concur.

97-S-1613 E.T.S., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board Members concur.

98-R-86 Clifford and Annell Carroll v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.

98-M-358, 98-M-359 Board of Education of the Vandalia-Butler City School District v. Roger W. Tracy, Tax Commissioner of Ohio. Real Property Tax. Tax Commissioner affirmed. Board Members concur.

98-A-489 Success Employment Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed-remanded. Board Members concur.

98-A-490 Success Employment Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-A-491, 98-A-761 Labor Pool of Cincinnati, Inc. and Success Employment Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

98-A-492 Labor Pool of Cincinnati, dba Capital Temporary Staffing v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

98-A-493 Labor Pool of Cincinnati, dba Capital Temporary Staffing v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed in part. Board Members concur.

98-A-494 David Gloeckner, Resp. Party of Labor Pool of Cincinnati, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed-remanded. Board Members concur.

98-A-506 Q3 Stamped Metal, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner reversed. Board Members concur.

99-A-112 David Gloeckner, Resp. Party of Success Employment Service, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed-remanded. Board Members concur.

00-R-33 CamSys Communications, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

00-N-88 Curtis B. and Susan S. Motley v. Thomas M. Zaino, Tax Commissioner of Ohio. Penalty Remission. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

DISMISSALS AND STIPULATIONS

97-L-1252, 99-L-1130, 99-L-1131, 99-L-1132, 99-L-1133 MOA-TL Corp. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Orange City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-873 Trotwood-Madison City School District Board of Education v. Montgomery County Board of Revision, Montgomery County Auditor and George Bucher. Real Property Tax. Stipulated. Board Members concur.

98-J-1217, 98-J-1218 Lorain Rocky River Property Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County, and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-L-1315 Parma City School District Board of Education v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and John Alden Life Insurance Company. Real Property Tax. Stipulated. Board Members concur.

98-P-1339 Rolland A. Shaffer v. Lucas County Board of Revision, the Auditor of Lucas County and the Toledo Board of Education. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

99-M-5 Gay Street Realty v. Franklin County Board of Revision, the Franklin County Auditor and the Board of Education of Worthington City School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-M-1277 North Coast Partnership v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1546 Loyal M. Peterman, Jr. v. Delaware County Board of Revision, the Auditor of Delaware County and the Olentangy Local Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-P-1777 Charles L. Donohoe v. Columbiana County Board of Revision and the Auditor of Columbiana County. Real Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

98-N-781 Printing Service Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

98-T-916 Cherry Jack Limited Partnership v. Licking County Board of Revision, the Auditor of Licking County, and the Granville Exempted Village School District Board of Education. Real Property Tax. Dismissing Board of Education as a Party. Board Members concur.

98-J-992 195 E. Broad St., Co., Ltd. v. Franklin County Auditor, Franklin County Board of Revision and Columbus City Schools Board of Education. Real Property Tax. Certification. Board Members concur.

99-J-1239 Owens Corning Fiberglass Corp. v. Medina County Board of Revision and the Medina County Auditor. Real Property Tax. Correcting Order. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

92-A-1242* Pease Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Show Cause/Inactive Status.

93-R-1290, 93-R-1291, 93-R-1292, 93-R-1293, 93-R-1294* Burton R. Pease, Alleged Responsible Officer of Pease Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Show Cause/Inactive Status.

93-P-1303, 93-P-1304, 93-P-1305, 93-P-1306* David Whittaker, Alleged Responsible Officer of Pease Company v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Show Cause/Inactive Status.

*Issued Previously