OHIO BOARD OF TAX APPEALS

 

ANNOUNCEMENT OF DECISIONS AND ORDERS

 

 

12:00 P.M.                                                                                         FRIDAY

                                                                                                            January 19, 2007

 

MERIT DOCKET

 

2004-A-1202, 2004-A-1203

                                 Medallion Group, Ltd. v. Delaware County Board of Revision, Delaware County Auditor, and the Board of Education of the Westerville City Schools.  Real Property Tax.  Value found.  Ms. Margulies and Mr. Eberhart concur.  Mr. Dunlap dissents.

 

2005-B-1277         Smink Electric, Inc. v. William W. Wilkins, Tax Commissioner of Ohio.  Use Tax.  Tax Commissioner reversed in part and affirmed in part.  Mr. Eberhart and Mr. Dunlap concur.  Ms. Margulies dissents. 

 

2006-B-51              Harbi Mustafa v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax.  Dismissed—lack of jurisdiction.  Board members concur. 

 

2006-V-551            Gerald R. and Carolyn Wheaton v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-553            Robert L. and Eileen Sill v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-558           Lester and Lois L. Garson, Deceased v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-576            Robert J. Norton, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-580            Donald and Edna Smith v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-586           Frank G. and Janet Coughlin v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-588            Richard C. and Carol L. Hannon v. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-600            Morris M. and Myrna Berzon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-607            Vincent and Renee Fond, Jr. v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-625            Arthur and Judy Elk v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-V-626            Thomas J. and Mary Fleming v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-629            Ronald M. Krisher and Karen A. Krisher v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-630           Barbara E. Alter v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-632            Barry A. and Cynthia E. Solomon v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-651           Bruce N. Tallisman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-653            Robert D. and Brenda S. Yost v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-R-657            Richard B. and Rhonda M. Thompson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-M-663           Gary G. & Dori T. Marck v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-1017         Timothy L. Raab v. William W. Wilkins, Tax Commissioner of Ohio.  School District Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-H-1020         Brunswick Limited Partnership v. Medina County Board of Revision, the Medina County Auditor, and the Brunswick City School District Board of Education.  Real Property Tax.  Remanded with instructions.  Board members concur. 

 

2006-M-1035        Kim W. and Pamela S. Gustafson v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-B-1052         Dennis M. and Beverly F. Seaman v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Tax Commissioner affirmed.  Board members concur. 

 

2006-T-2296          Holly D. Sheets. f/k/a Holly Fuller v. William W. Wilkins, Tax Commissioner of Ohio.  Sales Tax Officer Liability.  Dismissed—lack of jurisdiction.  Board members concur. 

 

 

DISMISSALS AND STIPULATIONS

 

2006-B-531            E 93rd Rd. LLC Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Cleveland School District Board of Education.  Real Property Tax.  Dismissed.  Board members concur. 

 

2006-B-940            Fairless Shopping Center Ltd. v. Lorain County Board of Revision and Lorain County Auditor.  Real Property Tax.  Stipulated.  Board members concur. 

 

 

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

 

2006-B-579            Thomas M. Routh and Christine R. Routh v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellants to show cause.

 

2006-R-1030         Kerry Lucia, Power of Attorney for Mary O’Doherty v. Delaware County Board of Revision, Delaware County Auditor, and Board of Education of the Olentangy Local Schools District.  Real Property Tax.  Requiring appellant to show cause. 

 

2006-A-1637         RKL Investments, Ltd. v. Montgomery County Board of Revision and Montgomery County Auditor.  Real Property Tax.  Finding jurisdiction. 

 

2006-Z-2223, 2006-Z-2244

                                 Highlands Multi Family, Ltd. and Orange City School District Board of Education v. Cuyahoga County Board of Revision and Cuyahoga County Auditor.  Real Property Tax.  Consolidating appeals. 

 

2006-B-2234         Francis J. Kelly v. William W. Wilkins, Tax Commissioner of Ohio.  Personal Income Tax.  Requiring appellant to show cause. 

 

2006-A-2281         Hagan & Reeb Property, LLC & Lee Smith Farms LLC v. Franklin County Board of Revision, Franklin County Auditor, and Columbus City Schools Board of Education.  Real Property Tax.  Requiring appellants to show cause.