Opinion
No. 2006-0268.
Submitted August 9, 2006.
Decided November 1, 2006.
APPEAL from the Board of Tax Appeals, Nos. 2002-A-1925, 2002-A-2019, 2004-A-843, and 2004-A-851.
Martin Hughes Associates, Martin J. Hughes III, and Jackie Lynn Hager, for appellant and cross-appellee.
Squire, Sanders Dempsey, L.L.P., Greg R. Wehrer, and Steven F. Mount, for appellee and cross-appellant.
{¶ 1} The appeal and the cross-appeal are dismissed, sua sponte, on the authority of Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178.
MOYER, C.J., RESNICK, LUNDBERG STRATTON, O'CONNOR, O'DONNELL and LANZINGER, JJ., concur.
PFEIFER, J., dissents for the reason stated in his dissent in Olympic Steel, Inc. v. Cuyahoga Cty. Bd. of Revision, 110 Ohio St.3d 1242, 2006-Ohio-4091, 852 N.E.2d 178, ¶ 5.