OHIO BOARD OF TAX APPEALS

OHIO BOARD OF TAX APPEALS

12:00 P.M. FRIDAY

September 20, 2002

IMPORTANT NOTICE

In consideration of the decision issued on August 21, 2002 by the Supreme Court of Ohio in Cleveland Elec. Illum. Co. v. Lake Cty. Bd. of Revision, 96 Ohio St.3d 165, 2002-Ohio-4033, appeals pending with the Ohio Board of Tax Appeals from decisions of county boards of revision may be considered premature and subject to dismissal or remand by the Board sua sponte.

MERIT DOCKET

00-J-1591 Bethesda Healthcare, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed in part and reversed in part. Mr. Johnson and Ms. Margulies concur. Ms. Jackson concurs in part and dissents in part.

00-J-1623 Haessly Hardwood Lumber Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Tax Commissioner affirmed in part and reversed in part--remanded. Mr. Johnson and Ms. Jackson concur. Ms. Margulies concurs in part and dissents in part.

01-V-528, 01-V-529 Techsolve, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Exemption. Tax Commissioner affirmed. Board Members concur.

01-P-1367 Abaza-MJR, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remanded with instructions. Board Members concur.

02-B-387 Vahag M. and Helen Z. Kanian v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-J-683 Diana L. Hoffman v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner reversed. Board Members concur.

02-R-710 Vonda L. Coscia v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-J-712 Phillip D. Kirkendall and Carolyn D. Kirkendall v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

02-R-719 Seng M. Hong v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

01-V-1326 P.J. Associates, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.

02-T-646 Sportopedics Medical Shoppe, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Dismissed. Board Members concur.

02-N-1033 John D. Wackenhuth v. Thomas M. Zaino, Tax Commissioner of Ohio. Remission. Dismissed. Board Members concur.

MISCELLANEOUS

01-T-1123 The Standard Register Company v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Remand. Board Members concur.

01-V-1372 Abdullah, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.

02-N-29 Waterbury Marketing, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.