Yoder v. Zaino 98 Ohio St. 3d 1508

Board of Tax Appeals, Nos. 02-A-140, 02-A-141, and 02-A-328. Sua sponte, cause consolidated for argument and decision with 2002-1276, DeWeese v. Zaino, Board of Tax Appeals, Nos. 02-A-144, 02-A-145, and 02-A-327, and 2002-1278, Snider v. Zaino, Board of Tax Appeals, Nos. 02-A-137, 02-A-138, and 02-A-329.