OHIO BOARD OF TAX APPEALS

ANNOUNCEMENT OF DECISIONS AND ORDERS

12:00 P.M. FRIDAY

December 8, 2006

MERIT DOCKET

No merit decisions to be announced.

MISCELLANEOUS

2002-V-2595, 2002-V-2800

Board of Education for the Berea City School District and Manlaw Investment Company v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Certification.

2006-Z-716 Jay Maugherman v. Williams County Board of Revision and Williams County Auditor. Real Property Tax. Vacating Decision and Order and according parties an opportunity to provide argument. Board members concur.

2006-R-830 Board of Education of the Miami Trace Local Schools v. Fayette County Board of Revision, Fayette County Auditor, and Merchant’s National Bank. Real Property Tax. Vacation Decision and Order upon motion for reconsideration. Board members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

2003-T-2111* McLeodUSA Network Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Denying continuance request.

2003-T-2111* McLeodUSA Network Services, Inc. v. Thomas M. Zaino, Tax Commissioner of Ohio. Personal Property Tax. Continuing hearing.

2006-V-31, 2006-V-32

Worthington City Schools Board of Education and Westerville City Schools Board of Education v. Franklin County Board of Revision, the Franklin County Auditor, and Eastrich No. 167 Corporation. Real Property Tax. Consolidating appeals for purposes of hearing.

2006-R-549 William T. Huelsman and Denise M. Huelsman v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-Z-552 Gary A. & Cheryl M. Panteck v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-Z-557 William & Tierney Kimmerle v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-558 Lester and Lois L. Garson, Deceased v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-573 Walter E. Homan v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-R-576 Robert J. Norton, Jr. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-Z-577 Daniel J. & Tammy V. Blend v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-581 James G. and Gina M. Pilla v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-A-584 Charles E. & Georgia M. Gile v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-586 Frank G. and Janet Coughlin v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-587 Andrew V. and Dorothy A. Ney v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-R-591 Robert C. and Joann Winzeler v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-A-592 Christopher J. Cullen and Nancy L. Cullen v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-A-593 Michael L. Pfefferle and Claire F. Johansen v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-M-594 Ronald and Nancy Marhofer v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-Z-596 Marcella J. Kanfer v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-T-597 Alan J. and Janice E. Woll v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-R-598 Nicholas and Patricia Berchtold v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-606 Lee G. & Jayne H. Seidman v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-610 Vincent and Rosalie Fond v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-R-612 Richard L., Jr., and Mary Ann H. Greiner v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-613 George S. Bowers, Jr. and Susan L. Bowers v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-617 Albert and Pamela Reilly v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-A-619 Robert J. & Corrine E. Frick v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-620 Alan G. and Susan M. Tallisman v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-M-622 Alan F. Zeilinger v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-Z-623, 2006-Z-659

George P. & Rosemary E. Zampelli v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-627 David J. and Marilyn Elk v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-A-628 William A. & Bethany M. Downing v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-630 Barbara E. Alter v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-R-632 Barry A. and Cynthia E. Solomon v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-Z-633 Jerry & Lila Sorkin v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-634 Scott E. and Cathy L. Zeilinger v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-636 Jeffrey J. and Carol A. Savage v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-A-639 Myron D. & Tommie G. Rowland v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-R-640 Jack L. and Victoria B. Buyniski v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-641 John H. & Deborah L. Tisdel v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-643 Richard C. & Lynda A. Chandler v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-651 Bruce N. Tallisman v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-A-652 Peter & Barbara Newell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-656 Suzanne S. Winick v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-R-657 Richard B. and Rhonda M. Thompson v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-T-658 George E. and E. Lee Roller v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring the parties to show cause.

2006-M-663 Gary G. & Dori T. Marck v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-718 David A. & Michele S. Camiener v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-Z-780 James B. & Tina D. Renacci v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-A-781 Ellis Y. Lovell v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-Z-842 James S. Tharp v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellant to show cause.

2006-R-843 Gary V. and Kristie E. Mount v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-V-844 Rock A. and Julie K. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-R-848 Richard L. and Donna J. Van Wey v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-V-850 William K. and Amy Mill v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-Z-852 Robert L. and Barbara L. Mount v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-A-853 Kevin M. and Kimberly S. Pence v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-R-856 Theodore W. and Gayla M. Lemmon v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellants to show cause.

2006-A-902 Thomas & Nancy Bauer v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-V-927 Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellant to show cause.

2006-V-928 Allie B. Van Wey (Dec’d) v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Lifting stay of proceedings and requiring appellant to show cause.

2006-M-1035 Kim W. and Pamela S. Gustafson v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-R-1041 Keith A. Brown and Noel P. Brown v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-M-1043 Progressive Plastics, Inc. v. William W. Wilkins, Tax Commissioner of Ohio. Personal Property Tax. Granting stipulation for extension of time.

2006-A-1044 Bruce & Jane S. Baxter v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellants to show cause.

2006-K-1073 Wheeling Cellular Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1156 Orange County Cellular Telephone Company v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1157 West Virginia Cellular Telephone Corporation v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1158 McLang Cellular, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1159 AT&T Wireless PCS, LLC v. William W. Wilkins, Tax Commissioner of Ohio.

2006-K-1160 AT&T Wireless PCS of Cleveland, LLC v. William W. Wilkins, Tax Commissioner of Ohio.

Public Utility Personal Property Tax. Designating appeals complex litigation and confirming parties’ proposed case management schedule.

2006-V-1077 Mukeshbai K. Patel v. Franklin County Board of Revision, the Franklin County Auditor, and the Columbus City School District Board of Education. Real Property Tax. Granting motion to compel.

2006-R-1366 Linda B. Meeks v. William W. Wilkins, Tax Commissioner of Ohio. Personal Income Tax. Requiring appellant to show cause.

2006-T-1389, 2006-T-1390, 2006-T-1393

USA Associates, Ltd., and SG USA, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Maple Heights City School District Board of Education. Real Property Tax. Consolidated.

2006-R-1738, 2006-R-1739

Innkeeper Ministries, Inc. v. William S. Wilkins, Tax Commissioner of Ohio. Real Property Tax Exemption. Denying consolidation of appeals.

2006-A-1755, 2006-A-1765, 2006-A-1766

Hirt Family Investments, Ltd. and Strongsville Board of Education and the City of Strongsville v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Consolidated.

* Issued Previously