OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

August 18, 2000

MERIT DOCKET

97-G-542 Peggy E. Gerard, Responsible Party Pasco Optical Inc., dba 20/20 Vision Center v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed. Board Members concur.

97-G-543 Andrew Little, Responsible Party Pasco Optical Inc., dba 20/20 Vision Center v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed. Board Members concur.

97-G-614 Laura Shenberger, Responsible Party Pasco Optical Inc., dba 20/20 Vision Center v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed. Board Members concur.

98-B-1325 John Critser, Responsible Party of Gaylord Book Company v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1326 John Critser, Responsible Party of Cookstore, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1327 John Critser, Responsible Party of Little Professor Enterprises, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1328 John Critser, Responsible Party of Little Professor Enterprises, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1329 John Critser, Responsible Party of Gaylord Book Company, DBA Little Professor Book Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1330 John Critser, Responsible Party of Gaylord Companies, Inc., DBA Cookstore v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1331 John Critser, Responsible Party of Cookstores, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1332 John Critser, Responsible Party of Gaylords, Inc., DBA Little Professor Book Ctr. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1333 John Critser, Responsible Party of Gaylord Enterprises Inc., DBA Little Professor Book Co. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

98-B-1334 John Critser, Responsible Party of Cookstore, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-N-1353 Cuyahoga Heights Local School District Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Myron S. Vinny d/b/a Central Valley Properties. Real Property Tax. Stipulated. Board Members concur.

98-D-71 King James Park V Limited Partnership v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-T-152 Caterpillar, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

98-R-307 The Stolle Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

98-R-309 Aluminum Company of America v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Dismissed. Board Members concur.

98-S-505 Rumora Trust: Jack and Nancy Rumora v. Guernsey County Board of Revision and Guernsey County Auditor. Real Property Tax. Stipulated. Board Members concur.

98-M-1395, 98-M-1396 Rockefeller Building Association (An Ohio General Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-255, 99-S-262 Rini Brothers v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Berea Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-345, 99-S-360 J.D.S. Trucking Co., Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-P-346, 99-P-358 ACM Management Company, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Board of Education for the Berea City School District. Real Property Tax. Stipulated. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

99-K-493, 99-K-494 Board of Education for the Berea City School District v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Donna Wurz. Real Property Tax. Stipulated. Board Members concur.

99-K-728, 99-K-731 King James Park Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-K-732, 99-K-733 King James Park Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-M-1113, 99-M-1118 King James Park V. Limited Partnership v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the Westlake City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-L-1222 National City Bank of Cleveland v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1515, 99-N-1516 Robert C. Huge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-N-1522, 99-N-1539 Hendricks R. C. and R. C. Huge v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Olmsted Falls Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-S-1558 The Board of Education of the Canal Winchester Local School District v. Franklin County Board of Revision, Franklin County Auditor and Dwayne & Patricia Spence. Real Property Tax. Dismissed. Board Members concur.

99-K-1862, 99-K-1863 The East Cleveland Elderly Housing & Services, Inc. v. Cuyahoga County Board of Revision, the Auditor of Cuyahoga County and the East Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

99-D-2084, 99-D-2085 Belmore Partners Ltd v. Board of Revision of Cuyahoga County, Auditor of Cuyahoga County and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

00-K-357 Armco Steel Company, L.P. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

00-K-358 AK Steel Corporation v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

00-K-600 The Bartech Group v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-M-1483 Penn Fuel Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Certification. Board Members concur.

98-K-879 Frieda Fravel v. Stark County Board of Revision and Stark County Auditor. Real Property Tax. Certification. Board Members concur.

99-S-405 Highwater Congregational Church v. James J. Lawrence, Tax Commissioner of Ohio. Exemption. Remand. Board Members concur.

99-P-589 Whitmire Distribution Corporation v. James J. Lawrence, Tax Commissioner of Ohio. Personal Property Tax. Remand. Ms. Jackson and Mr. Manoranjan concur. Mr. Johnson not participating.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

99-P-1415, 99-P-1416 Troy CMBS Property LLC v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Brooklyn City School District Board of Education. Real Property Tax. Compelling Discovery.

00-A-90 Rainbow Investments, Inc. v. Columbiana County Board of Revision and Columbiana County Auditor. Real Property Tax. Compelling Discovery.