12:00 p.m. Friday
November 21, 1997
MERIT DOCKET
96-S-119 Evans Office Equipment Co. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax.
Lack of Jurisdiction - dismissed. Board Members
concur.
96-G-1527 Rodney Martin v. Roger W. Tracy
Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed.
Board Members concur.
96-P-1744, 96-P-1745 Board of Education of the
Orange City School District v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and Eton Development Company. Real Property Tax.
Remanded. Board Members concur.
96-P-1746, 96-P-1747 Board of Education of the
Orange City School District v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and Eton Development Company. Real Property Tax.
Remanded. Board Members concur.
97-P-430 Richard Stickles v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found.
Board Members concur.
97-P-431 Richard Stickles v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found.
Board Members concur.
97-P-432 Richard Stickles v. Franklin County
Board of Revision and the Franklin County Auditor. Real Property Tax. Value Found.
Board Members concur.
97-P-507 Robert Schwartz and Yale J.
Schwartz v. Roger W. Tracy, Tax Commissioner of Ohio. Penalty
Remission. Lack of Jurisdiction - dismissed.
Board Members concur.
DISMISSALS AND STIPULATIONS
94-T-1278 McDonald Local School District Board of Education v. Trumbull
County Board of Revision, Trumbull County Auditor and Ohio Edison Company.
Real Property Tax. Dismissed. Board Members
concur.
94-T-1362 Weathersfield Local School District Board of Education v. Trumbull
County Board of Revision, Trumbull County Auditor and Ohio Edison
Company. Real Property Tax. Dismissed. Board Members concur.
94-T-1364 Niles City School District Board of Education v. Trumbull County
Board of Revision, Trumbull County Auditor and Ohio Edison Company. Real Property
Tax. Dismissed. Board Members concur.
96-D-70 Yorktown Towers Co. v. Board of Revision of Cuyahoga County, Auditor
of Cuyahoga County and the Parma Board of Education. Real Property
Tax. Stipulated. Board Members concur.
96-M-1078 Novar Electronics Corporation v. Summit County Board of Revision,
Summit County Auditor
and Barbeton City School District Board of Education. Real Property Tax. Stipulated.
Board Members concur.
96-N-1525 Cross Creek Limited Partnership v. Medina County Board of Revision and
Medina County Auditor. Real Property Tax. Stipulated. Board Members
concur.
96-N-1576 Cross Creek Limited Partnership
v. Medina County Board of Revision and Medina County Auditor. Real Property Tax.
Stipulated. Board Members concur.
96-G-1810, 96-B-1835, 96-G-1836 S.W. Caplan, Trustee v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the Cuyahoga Heights Local School
District Board of
Education. Cuyahoga Heights Local School District
Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and S.W. Caplan, Trustee. Real Property Tax. Stipulated. Board
Members concur.
96-G-1838 West Virginia Pulp and Paper Co.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and Cleveland Board of Education. Real Property
Tax. Dismissed. Board Members concur.
97-K-10 Northfield Ellacott Co. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the
Warrensville Heights Board of Education.
Real Property Tax. Stipulated. Board Members
concur.
97-A-410 Mercury Holdings, Inc., et al.
v. Cuyahoga County Board of Revision, Cuyahoga County Auditor
and the Richmond Heights Board of Education. Real
Property Tax. Stipulated. Board Members concur.
97-T-522, 97-T-982, 97-T-984 Ford Motor Company v. Lorain County Board
of Revision, Lorain County Auditor and the
Vermillion Board of Education. Real Property Tax.
Dismissed. Board Members concur.
97-B-786 Maynard E. Uhler v. Wayne County
Board of Revision and Wayne County Auditor. Real Property
Tax. Stipulated. Board Members concur.
97-N-981 Mark A. O'Connor v. Montgomery
County Board of Revision and Montgomery County Auditor.
Real Property Tax. Stipulated. Board Members
concur.
97-P-994 Michael J. and Amy Mientus v. Montgomery
County Board of Revision and Montgomery County
Auditor. Real Property Tax. Stipulated. Board
Members concur.
97-J-1024 Richard A. Hardy v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Stipulated. Board Members
concur.
MISCELLANEOUS
95-J- 1004 Kishan Gupta and Raj Gupta v.
Board of Revision of Cuyahoga County and Cuyahoga County Auditor.
Real Property Tax. Certification. Board Members
concur.
96-N-1530 The Queen City Barrell Company
v. Roger W. Tracy, Tax Commissioner of Ohio. Motor Vehicle
Fuel Tax. Remand. Board Members concur.
97-J-660 Tenneco Packaging v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales and Use Tax.
Remand. Board Members concur.
97-T-912 David E. Rapp v. Licking County
Board of Revision and the Licking County Auditor. Real Property
Tax. Finding Jurisdiction. Board Members concur.
INTERIM ORDERS ISSUED BY
ATTORNEY EXAMINERS
91-K-421, 91-K-422, 91-K-423 AT&T Communications of Ohio, Inc. v.
Roger W. Tracy, Tax Commissioner of Ohio. Public Utility
Property Tax. Show Cause/Inactive Status.
91-K-424, 91-K-425, 91-K-426 Ohio Telephone and Telegraph Company v.
Roger W. Tracy, Tax Commissioner of Ohio. Public
Utility Property Tax. Show Cause/Inactive Status.
91-K-1614 Celotex Corporation v. Roger W.
Tracy, Tax Commissioner of Ohio. Sales Tax. Show
Cause/Inactive Status.
92-A-1242 Pease Company v. Roger W. Tracy,
Tax Commissioner of Ohio. Sales Tax. Show Cause/Inactive
Status.
93-J-871 Concrete Designs, Inc., d/b/a
The Harry Wellnitz Company v. Roger W. Tracy, Tax Commissioner
of Ohio. Sales and Use Tax. Show Cause/Inactive Status.
93-R-1290, 93-R-1291, 93-R-1292, 93-R-1293,
93-R-1294 Burton R. Pease, Officer of Pease Company v. Roger W. Tracy, Tax Commissioner of
Ohio. Officer Liability. Show Cause/Inactive
Status.
93-P-1303, 93-P-1304, 93-P-1305, 93-P-1306 David Whittaker, Officer of Pease Company
v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Show Cause/Inactive
Status.
94-P-220 The Celotex Corporation v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax.
Show Cause/Inactive Status.
94-P-845 Thomas A. Futey, Officer of Party
of Top Services, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Officer Liability. Show Cause/Inactive
Status.
94-B-1165 Joyce Tyrell, Officer of Home
Centers, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio.
Officer Liability. Show Cause/Inactive Status.
94-N-1177, 94-N-1178 Theodore R. Princehorn, Officer of Home
Centers, Inc. v. Roger W. Tracy, Tax Commissioner
of Ohio. Officer Liability. Show Cause/Inactive
Status.
94-B-1328 API International Inc. v. Roger
W. Tracy, Tax Commissioner of Ohio. Sales Tax. Show
Cause/Inactive Status.
94-K-1365, 94-K-1366, 94-K-1367 Indiana Hi-Rail Corporation v. Roger W.
Tracy, Tax Commissioner of Ohio. Use Tax. Show Cause/Inactive Status.
94-N-1374 APL International Corporation
v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax.
Show Cause/Inactive Status.
95-N-364, 95-N-365 Bernard Adams d/b/a Supreme Beverage v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Show Cause/Inactive Status.
96-K-521 Fruehauf Trailer Corporation v.
Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Show Cause/Inactive Status.
96-J-1345, 97-G-1247, 97-R-1256 MBL Life Insurance Corp. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor, the
Independence Board of Education and Independence Tower,
Ltd. Real Property Tax. Motion to Separately
Dispose of Appeals granted.
96-N-1765* Katz, Lawrence D. v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor and the
Warrensville Heights Board of Education.
Real Property Tax. Requiring Appellant to Show Cause.
97-B-99 Sabeda Realty Co. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education.
Real Property Tax. Granting Motion to Compel Discovery.
97-N- 857 Teledyne Industries, Inc. v. Portage
County Board of Revision and Portage County Auditor.
Real Property Tax. Requiring Appellant to Show
Cause.
97-P-1259, 97-P-1260, 97-P-1261, 97-P-1262 Olmsted Falls Board of Education v. Cuyahoga
County Board of Revision, Cuyahoga County Auditor
and Bridlewood Homes, Inc. Real Property Tax.
Show Cause.
97-A-1303 CR Belvoir L. P. v. Cuyahoga County
Board of Revision, Cuyahoga County Auditor and the
Board of Education of the Beachwood City School
District. Real Property Tax. Requiring Appellant
to Show Cause.
97-M-1309, 97-M-1340 Donauschwaben's German-American Cultural
Center, Inc. v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and the Olmsted
Falls Board of Education.
Olmsted Falls Board of Education v. Cuyahoga County Board of Revision, the
Cuyahoga County Auditor and Donauschwaben's German-American Cultural Center, Inc.
Real Property Tax. Consolidated.
97-M-1310, 97-M-1338, 97-M-1339 Donauschwaben's German-American Cultural
Center, Inc. v. Cuyahoga County Board of Revision,
the Cuyahoga County Auditor and the Olmsted
Falls Board of Education.
Olmsted Falls Board of Education
v. Cuyahoga County Board of Revision, the
Cuyahoga County Auditor and Donauschwaben's German-American Cultural Center, Inc.
Real Property Tax.
Consolidated.
97-J-1312 Poltava Center, Inc. v. Cuyahoga
County Board of Revision and Cuyahoga County Auditor.
Real Property Tax. Requiring Appellant to Show Cause.
97-J-1318 Arizona Funding Corporation v.
Board of Revision of Cuyahoga County and Cuyahoga County Auditor.
Real Property Tax. Requiring Appellant to Show
Cause.
97-N-1374 Barberton City School District
Board of Education v. Summit County Board of Revision, Summit
County Auditor and PPG Industries, Inc. Real
Property Tax. Requiring Parties to Show Cause.
* Previous issued.