Opinion
No. 2003-1713.
Decided January 6, 2005.
Board of Tax Appeals, No. 2003-A-350.
MOTION AND PROCEDURAL RULINGS
This cause is pending before the court as an appeal from the Board of Tax Appeals. Upon consideration of the parties' briefs,
IT IS ORDERED by the court, sua sponte, that case Nos. 03-1676, 03-1713 and 04-1614 be consolidated for purposes of oral argument and decision.