12:00 P.M. FRIDAY

August 21, 1998

MERIT DOCKET

96-P-544 Sanford Litvak, Alleged Responsible Party of Rockside Furniture, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed--remanded. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-P-545 Sanford Litvak, Alleged Responsible Party of Rockside Furniture, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Tax Commissioner reversed--remanded. Mr. Johnson and Mr. Manoranjan concur; Ms. Jackson dissents.

96-P-616, 96-P-617

Strongsville Board of Education and City of Strongsville v. Cuyahoga County Board of Revision, the Cuyahoga County Auditor, and Strongsville Realty Investment Co. Real Property Tax. Value Found. Board Members concur.

96-R-1595 Van Auken Properties, Inc. dba South Winds Gift Shop v. Roger W. Tracy, Tax Commissioner of Ohio. Resort Area Gross Receipts Excise Tax. Tax Commissioner affirmed. Board Members concur.

97-P-28 Northwestern Group Marketing Services, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Tax Commissioner affirmed. Board Members concur.

97-K-78 Ismail Shbat, dba University Carryout v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-K-120 James I. Weprin v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

97-J-541 Randall J. Szabo and Glena M. Szabo v. Roger W. Tracy, Tax Commissioner of Ohio. Income Tax. Tax Commissioner affirmed. Board Members concur.

97-N-684 Leonard B. Peal v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Tax Commissioner affirmed. Board Members concur.

DISMISSALS AND STIPULATIONS

96-L-440 Al Simon, Trustee v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and the Richmond Heights Board of Education. Real Property Tax. Stipulated on Remand. Board Members concur.

96-T-1812 Trebmal Miles Limited Partnership v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Dismissed. Board Members concur.

97-T-340 Daniel H. and Andrea L. Ogrinc v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Warrensville Heights Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-366 Leonard L. Krause and Mildred Krause v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Berea City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

97-T-612, 97-T-701

Independence Board of Education v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Harley Hotels. Real Property Tax. Stipulated. Board Members concur.

97-K-783 Dorothy E. and George Boerger v. Clark County Board of Revision and Clark County Auditor. Real Property Tax. Stipulated. Board Members concur.

97-A-1379 Stuart J. Graines, Trustee v. Summit County Board of Revision, Summit County Auditor, and Akron City School District Board of Education. Real Property Tax. Stipulated. Board Members concur.

98-G-488 Payless Cashways, Inc. v. Roger W. Tracy, Tax Commissioner of Ohio. Sales Tax. Dismissed. Board Members concur.

MISCELLANEOUS

96-T-503, 97-T-468

Polo Club Apartments and Casa 94 L.P. v. Cuyahoga County Board of Revision, Cuyahoga County Auditor, and Strongsville Board of Education. Real Property Tax. Correcting Stipulation. Board Members concur.

98-M-44, 98-M-45, 98-M-46, 98-M-47, 98-M-48, 98-M-49, 98-M-50, 98-M-51

David Leach v. Hamilton County Board of Revision and the Hamilton County Auditor. Real Property Tax. Finding Jurisdiction. Board Members concur.

INTERIM ORDERS ISSUED BY ATTORNEY EXAMINERS

97-R-1622, 97-R-1623, 97-R-1624

Toledo Edison Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Consolidated.

97-R-1622, 97-R-1623, 97-R-1624

Toledo Edison Company v. Roger W. Tracy, Tax Commissioner of Ohio. Personal Property Tax. Granting Request to Designate Appeals as Complex Litigation.

98-M-486 William and Jane Pfeiffer v. Huron County Board of Revision and the Huron County Auditor. Real Property Tax. Finding Jurisdiction.

98-M-719 William M. Brantman v. Roger W. Tracy, Tax Commissioner of Ohio. Officer Liability. Granting Motion to Practice Before the Board of Tax Appeals.