Opinion
2006-1145.
December 27, 2006.
Appeal from the Board of Tax Appeals, No. 2005-M-603. Reported at 111 Ohio St.3d 1218. 2006-Ohio-5613, 857 N.E.2d 145. On motion for reconsideration. Motion denied.
Reconsideration of Prior Decisions.
PFEIFER and LUNDBERG STRATTON, JJ., dissent.