12:00 P.M. FRIDAY
March 7, 1997
94-A-330 Environmental Temperature Control, Inc., dba Energenics, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner reversed. Board Members concur.
94-A-331 Environmental Temperature Control, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner modified. Board Members concur.
95-M-893 Erie Blacktop, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.
95-K-1310 Blaine A. Beeghley v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
95-T-1325 Thomas D. Thrower v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Income Tax. Tax Commissioner affirmed. Board Members concur.
96-A-186 Robert R. Ricketts, Resp. Party of J&R Investments, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.
James E. Valentine v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.
96-P-316 through 96-P-327**
James E. Valentine v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.
*96-P-306 through 96-P-315 affirmed upon the authority of 96-P-305. Separate decisions may be found in the Journals of the Board of Tax Appeals.
**96-P-317 through 96-P-327 affirmed upon the authority of 95-P-316. Separate decisions may be found in the Journals of the Board of Tax Appeals.
DISMISSALS AND STIPULATIONS
95-T-1231 Samuel K. Freshman v. Franklin County Board of Revision, Franklin County Auditor and Dublin City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.
95-G-1354 Merry Land & Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.
95-G-1355 Merry Land & Investment Co. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Westlake Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-A-69 John and Donna S. Spielberger v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Parma Board of Education.
Real Property Tax. Stipulated. Board Members
concur.
96-A-244 Bedford Heights Associates v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Dismissed. Board Members concur.
96-S-253 The Albert Steinburg Trust v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-J-254 Ruth Blum v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-P-397 Cleveland Board of Education v. Superior Associates v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-P-398 Cleveland Board of Education v. Superior Associates v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-B-424 John Hancock Mutual Life Ins. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-R-455 William H. Gilbert v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Shaker Hts. Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-B-487 Gil and Melanie Gotlieb v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-M-510 Regency Towers Assoc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Euclid Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-J-528 North Olmsted Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, Red Robin International and the City of North Olmsted. Real Property Tax. Stipulated. Board Members concur.
96-R-642 Michi C. Binns v. Hamilton County Board of Revision and Hamilton County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-A-657 1851 E. 82nd St. Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-P-772 Casa Del Sol Limited Partnership v. Clinton County Board of Revision and the Clinton County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-D-773 Seaway Development Co. v. Board of Revision of Cuyahoga County and Auditor of Cuyahoga County. Real Property Tax. Stipulated. Board Members concur.
96-A-802 Fisher Foods Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-G-808 Scott Kirchner v. Clinton County Board of Revision and Clinton County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-822 Vermilion Yacht Club v. Erie County Board of Revision and Erie County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-G-828 Vinod B. and Anila V. Patel v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-B-896 George E. Killinger v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-J-921 Larry N. Morgan v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-D-926 Hal-Don Properties v. Board of Revision of Clark County and Auditor of Clark County. Real Property Tax. Dismissed. Board Members concur.
96-D-965 Beechwood South Limited Partnership v. Board of Revision of Clermont County and Clermont County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-D-1020 Agnes M. Testa v. Board of Revision of Summit County, Auditor of Summit County and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.
96-S-1292 James Wohleber v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-G-1317 Richard and Sherrell Jones v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-T-1395 Midwest Systems Research Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Dismissed. Board Members concur.
96-N-1450 Martin Helstein v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.
96-G-1510 Medina Retail Ltd. Part. v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Dismissed. Board Members concur.
96-N-1535 Westgate Plaza Building Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Rocky River Board of Education. Real Property Tax. Stipulated. Board Members concur.
MISCELLANEOUS
95-P-614 Kurtz Bros., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.
94-P-615 Kurtz Bros., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Certification. Board Members concur.
95-S-792 PBS Construction, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Motion to Vacate denied. Board Members concur.
96-P-243 Agency Rent-A-Car, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Solon Board of Education. Real Property Tax. Granting Motion to Amend Order. Board Members concur.
96-G-970 Compucorp v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.
96-T-1135 Hecks of Ohio, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Remand. Board Members concur.
INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS
96-R-954* Key Corporation (Successor in Interest to Society Corp. and Trust Corp., Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Denying Motion to continue.
96-T-1018 200 West Apartments, An Ohio Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Fairview Park Board of Education. Real Property Tax. Granting Continuance and Scheduling Hearing Date.
96-G-1085 MFI Partners, L.P. v. Hamilton County Board of Revision, Hamilton County Auditor and the Princeton School District Board of Education. Real Property Tax. Granting Motion to Compel Discovery.
96-S-1802, 96-R-1806
Cambridge Colony v. Cuyahoga County Board of Revision and Cuyahoga County Auditor and the Warrensville Heights Board of Education. Real Property Tax. Consolidated.
97-G-8, 97-A-29
Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Middleburg Heights Board of Education.
Dollar Bank FSB v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property Tax. Consolidated.
*Issued Previously