2006-Ohio-3862, 852 N.E.2d 185
2005-2444.Supreme Court of Ohio.
August 2, 2006.
Board of Tax Appeals, Nos. 2003-M-1100 and 2003-M-1101.
On joint motion to vacate the decision and order of the Board of Tax Appeals and to remand the cause to the Tax Commissioner. Motion granted.