Opinion
No. 2004-0883.
October 12, 2005.
Board of Tax Appeals, Nos. 2002-T-2024 and 2002-T-2158. Decision affirmed.
MERIT DECISIONS WITH OPINIONS
Moyer, C.J., Resnick, Lundberg Stratton, O'Connor, O'Donnell and Lanzinger, JJ., concur.
Pfeifer, J., concurs in judgment only.