September 28, 2010.
Board of Tax Appeals, Nos. 2007-A-764 and 2008-A-157. Decision of the Board of Tax Appeals reversed and cause remanded.
MERIT DECISIONS WITH OPINIONS
Brown, C.J., and Pfeifer, Lundberg Stratton, O'Connor, and Cupp, JJ., concur.
O'Donnell, J., concurs in reversing the decision of the Board of Tax Appeals but would not remand the cause.
Lanzinger, J., concurs in judgment only.