12:00 P.M. FRIDAY

December 19, 1997

THERE WILL NOT BE A RELEASE OF DECISIONS ON DECEMBER 26, 1997.

MERIT DOCKET

96-K-211 The Hertz Corporation v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Tax Commissioner affirmed in part and reversed in part. Board Members concur.

96-B-613 Shaker Park Gardens II, Inc. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Warrensville Heights Board of Education. Real Property Tax. Value Found. Board Members concur.

96-T-1518 Whiteaker Trust v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Berea Board of Education. Real Property Tax. Remanded. Board Members concur.

97-R-606 Orvan Carter v. Columbiana County Board of Revision and the Columbiana County Auditor. Real Property Tax. Value Found. Board Members concur.

97-N-730 Fairwinds Holding Trust v. Ashtabula County Board of Revision and Ashtabula County Auditor. Real Property Tax. Remanded. Board Members concur.

97-A-852 Terraces at Northridge, Ltd. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Brooklyn City School District Board of Education. Real Property Tax. Remanded. Board Members concur.

DISMISSALS AND STIPULATIONS

96-N-1291 Society National Bank, fka The Cleveland Trust Company v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-A-1553 Cambridge Avenue Realty, Ltd., Inman Avenue Realty, Ltd., and Michael Kadis v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-P-1448 Toledo Public Schools v. Lucas County Board of Revision, Lucas County Auditor and Airport Highway Development Company. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-A-1577 Clearbrooke Limited Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-L-1580 Forest Hills Apartments, an Ohio Partnership v. Medina County Board of Revision and Medina County Auditor. Real Property Tax. Stipulated. Board Members concur.

96-M-1648 Toledo Town & Country-Miracle Mile Shoppers Mart v. Lucas County Board of Revision, Lucas County Auditor and Toledo Board of Education. Real Property Tax. Dismissed. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

96-N-1765 Katz, Lawrence D. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Board of Education. Real Property Tax. Dismissed. Board Members concur.

96-T-1801 Saltzman Burton I. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-N-1807 Columbia Gas System Service Corp. v. Franklin County Board of Revision, Franklin County Auditor and Grandview Heights City Schools Board of Education. Real Property Tax. Stipulated. Board Members concur.

96-P-1829 Great Lakes Restaurant of Ohio, Inc. v. Lucas County Board of Revision, Lucas County Auditor and Washington Local Schools. Real Property Tax. Stipulated. Mr. Johnson and Mr. Manoranjan concur. Ms. Jackson not participating.

97-A-72 Eugene Klein and Helen Klein v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and South Euclid/Lyndhurst Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-N-651 Kenneth Pund v. Cuyahoga County Board of Revision and Cuyahoga County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-S-801 Margaret Yoder v. Wayne County Board of Revision and Wayne County Auditor. Real Property Tax. Dismissed. Board Members concur.

97-M-813 Gilchrist Polymer Center, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

97-S-891 Wauseon Investment Company v. Fulton County Board of Revision and Fulton County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-T-1092, 97-T-1093 Chestnut Lake Apartments v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Strongsville Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-R-1196 Lisa M. Stein and Craig A. Colvin v. Franklin County Board of Revision, Franklin County Auditor and Columbus City Schools Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-M-1348 Zucker Building Co., et al. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and Cleveland Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-P-1515 Seaway Manufacturing Corp. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Dismissed. Board Members concur.

MISCELLANEOUS

94-D-390, 94-D-391 New Winchester Gardens, Inc. v. Board of Revision of Franklin County, Auditor of Franklin County and Columbus Board of Education. Real Property Tax. Superseding Certification and Order. Board Members concur.

96-D-1462 Northwest Materials Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales and Use Tax. Remand. Board Members concur.

97-N-406 Brinks, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Use Tax. Remand. Board Members concur.

97-N-498 MJR Investment v. Roger W. Tracy, Tax Commissioner of Ohio. Remission. Remand. Board Members concur.

97-P-544 Al Gammarino, Trustee v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Denying Motion to Reconsider. Board Members concur.

97-K-667, 97-K-668, 97-K-669, 97-K-670, 97-K-671, 97-K-672 Hub Valley Realty v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Independence Board of Education. Real Property Tax. Retaining Jurisdiction. Board Members concur.

97-P-872 Rashid Merchant M.D. Bedford Medical Arts Building v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor and the Bedford Board of Education. Real Property Tax. Finding Jurisdiction. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

96-M-548* William R. Risman and Robert R. Risman v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, the City of Strongsville and the Strongsville Board of Education. Real Property Tax. Granting Application to Practice Before the Board of Tax Appeals.

97-K-879, 97-K-880* US Telecom, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio.
UCOM, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Franchise Tax. Consolidating Appeals for Preliminary Matters and Evidentiary Hearing.

97-R-960, 97-R-961, 97-R-962, 97-R-963, 97-R-964, 97-R-965, 97-R-966, 97-R-967, 97-R-968* Board of Education of the City of Dublin School District v. Franklin County Board of Revision, Franklin County Auditor and Friendship Village of Dublin, Ohio, Inc. Real Property Tax. Granting Appellant Board of Education's Motion to Submit Additional Briefs On Motions to Dismiss.

97-P-1299 The Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor and Hytower, Ltd. Real Property Tax. Show Cause.

97-P-1300 The Board of Education for Toledo Public Schools v. Lucas County Board of Revision, the Lucas County Auditor and Superior Investment Group, Inc. Real Property Tax. Show Cause.

97-S-1495 Jeff and Juliann DiFiore v. Cuyahoga County Board of Revision, Cuyahoga County Auditor and the Cleveland Heights/University Heights. Real Property Tax. Show Cause.

97-S-1542 Gennaro and Pasquale Russo v. Cuyahoga County Board of Revision and the Cuyahoga County Auditor. Real Property Tax. Show Cause.

97-P-1554, 97-P-1555 A. B. Reo, II and Este Corporation v. Franklin County Board of Revision and Franklin County Auditor. Real Property Tax. Consolidated.

*Issued Previously